There are many reasons why individuals may decide to move to or leave the UK; employment reasons, personal circumstances, a lifestyle choice, or most recently the impact of COVID-19 may have led to individuals staying in the UK longer than planned due to government-enforced travel restrictions.
From 6 April 2013 HMRC introduced the UK Statutory Residence Test (SRT), a prescriptive set of tests to determine a taxpayer’s residency status for each UK tax year.
Our SRT report outlines what you need to know to determine your residency status.
Limitations on Corporate Tax Attributes: An Analysis of Section 382 and Related Provisions
June 24, 2026
Explore Corporate Tax Attributes, Section 382 limits, SRLY, CAMT, and strategies to protect and monetize tax attributes for optimal corporate tax outcomes.
India Tax Alert | Karnataka High Court Ruling on Levy of Service Tax on the Maintenance of Minimum Average Balance (MAB) in Bank Accounts
June 22, 2026
The Honorable High Court of Karnataka has recently delivered a significant judgment in favor of the banking industry on the issue of levy of service tax on the maintenance of Minimum Average Balance (MAB) in bank accounts.
Alvarez & Marsal Launches Tax Practice in Italy, Appoints Valentina Santini to Lead
June 22, 2026
New practice meets increasing demand for tax advisory services from businesses and individuals
Alvarez & Marsal Strengthens Tax Transformation Capabilities with Longview Tax by insightsoftware
June 18, 2026
The strategic implementation partnership expands A&M's Tax Technology and Transformation capabilities, reinforcing its commitment to helping organisations modernise their tax functions in response to increasing regulatory complexity
