James Kessler QC and Rebecca Sheldon in first case on Statutory Residence Test

James Kessler QC and Rebecca Sheldon have successfully appeared for the taxpayer in the first case on the Statutory Residence Test. Specifically, this concerned the meaning of “exceptional circumstances” under the SRT, which is of relevance to many taxpayers in establishing their residence for UK tax purposes.

James Kessler KC

James Kessler KC

Head of Chambers

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Rebecca Sheldon

Rebecca Sheldon

Barrister

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