McKie on Statutory Residence is a comprehensive examination of the statutory residence test which since its publication in 2014 has become widely acknowledged as the leading authority on the subject. The authors explain its multiple complexities and their practical implications. They are careful to distinguish the law from HMRC’s summaries of it, commenting in detail on HMRC’s guidance and considering the extent to which it may be relied upon by the taxpayer. A large number of practical checklists and flowcharts are included as well as no less than 84 detailed worked examples.


About the Authors
Simon McKie is a partner of McKie & Co (Advisory Services) LLP. He is a member of the Technical Committee of the Society of Trust and Estate Practitioners, and also of both the Private Client (UK) Committee and the Private Client (International) Committee of the Chartered Institute of Taxation. He is a former chairman of that Institute’s Capital Taxes Sub-Committee. He is an established tax author and has written and lectured widely on taxation. For seven consecutive years he was a finalist in the Taxation Awards ‘Tax Writer of the Year’ category.

Sharon McKie is a partner of McKie and Co (Advisory Services) LLP and a well-known authoress on the taxation of the private client. She is a member of both the Private Client (UK) Committee and the Private Client (International) Committee of the Chartered Institute of Taxation. She was awarded the Chartered Institute of Taxation’s Fellowship Medal for the best fellowship submission of the year in 2014.  She has developed a particular expertise in the management of complex tax enquiries and litigation.