Residence and Domicile
Members of Temple Tax are widely recognised as leading advisers to individuals, trustees and companies on residence and domicile. Members have been involved in many of the recent leading cases on the common law individual residence rules as well as advising on the challenges in dealing with the Statutory Residence Test. Finance (No2) Act 2107 has also impacted significantly on domicile. Resolving dual residence of companies and trusts has become more complex following conclusion of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting in 2016. Members have specific expertise and experience to advise on these complex areas of law and on best way to progress enquiries and disputes relating to them. Leading books, Booth and Schwarz: Residence, Domicile and UK Taxation (Bloomsbury Professional) on residence and domicile of individuals, companies and trusts, and Residence: The Definition in Practice (Claritax) on the Statutory Residence Test, are authored by Members.