Please click here to view a brief summary of the new rules.
The test brings some much needed certainty to this area however it is difficult to apply an objective standard to an area as inherently subjective as residence. On looking at the draft law and discussing real situations we are coming across a number of practical issues for those people with UK connections. It is important that people with UK connections are aware of the practical implications of the new rules.
A selection of the issues we are discussing with people are as follows:
If you would like to discuss the new rules, please do not hesitate to use the contact details on this page to contact Garry Bell or Rebecca Turnbull or speak to your usual PwC contact.