Article Search

STEP Journal

When’s a house a home?

Jenny Wilson-Smith, May 2016

Jenny Wilson-Smith TEP is a Solicitor at Boodle Hatfield and an author of the STEP Advanced Certificate in UK Tax for International Clients. 


Jenny Wilson-Smith highlights a practical difficulty with the UK home test.

If you are a member, please login to read the full article. If you are not a member, you can find out more about joining STEP here. Non-members can subscribe to the STEP Journal and Trust Quarterly Review (TQR) - see subscribing details.