Tax residence used to be simple.

Where do you live?

In today’s world, that question is often no longer enough.

You may have family in one country, a home in another, clients in a third jurisdiction, board calls from a laptop, investments managed across time zones, and more than one tax authority asking the same question:

Where are you really resident?

That is why I am delighted to be speaking at the next ADIT International Tax Webinar on:

“Individual residence in a fragmented world”

Friday 15 May 2026
11.30 BST | 12.30 CEST | 16.00 IST

I am also genuinely proud to be lecturing for the Chartered Institute of Taxation / ADIT for the fourth consecutive year.

In this session, I will look at individual residence not as an abstract technical concept, but as it appears in real international tax advisory work:
domestic residence rules, treaty residence, Article 4 tie-breakers, permanent homes, centre of vital interests, habitual abode, family connections, economic substance, evidence, and the practical judgement required when the facts point in more than one direction.

We will also look at how ADIT candidates should structure a strong residence answer in an exam setting — because in residence cases, sequencing matters, evidence matters, and judgement matters.

Residence is no longer just about counting days.

It is about understanding where a person’s life, family, work, decisions and economic reality are actually centred.

The webinar is free to attend.

Book your place here: https://cvent.me/Oem4rz

I look forward to seeing many colleagues, students and international tax professionals there.

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