The 183 day tax residency rule
I was interested to read this on a post which indicates that the double taxation treaty between Spain and UK can it seems override the 183 basic tax residency assumption.
I'd be interested in comments from authoritative and qualified people not just the opinions of "men in the street" - especially those fixated on Brexit.
This was the quote:-
"Mrs Smith owns a business based in Manchester, and her two children go to boarding school in the UK, where she has another home. She has decided to live in Spain for nine months to write a book, returning to the UK during her children’s holidays and to attend Board meetings.
As she remains UK resident under UK tax rules (because she spends more than 3 months in the UK per UK tax year), whilst she is also a Spanish tax resident under the 183 day rule in Spain, the UK/Spain Double Tax Treaty (“DTT”) overrules the Spanish residence determination. She cannot be tax resident in both countries under the DTT, and the DTT tie breaker rules will probably find her to be UK resident despite her spending nine months in Spain."