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Individual Tax Residence (The Law and Practice on the Residence of Individuals with Source Material)

Individual Tax Residence (The Law and Practice on the Residence of Individuals with Source Material)

Author: Setu Kamal Barrister
Publisher: Sweet & Maxwell U.K.
ISBN: 9780414045910
Published In: March 2011
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

This book examines the law relating to individual tax residence in the United Kingdom. It summarises the rules in statute and common law (including the topical recent high-profile cases). It includes commentary and analysis of this important topic and questions commonly held views as to what steps need to be taken to achieve non-residence.

This book provides:

A comprehensive examination of the UK law relating to individual tax residence for the purposes of income tax and capital gains tax, summarising the statutes and common law
Commentary on the cases relating to residence and ordinary residence including analysis of the ongoing Gaines-Cooper case
In-depth examination not only of the text of important HMRC publications in this area but also of related arguments to do with legitimate expectation
Expert discussion on treaty residence, on double tax treaties generally and the UK-India double tax treaty in particular
Discussion on the special categories of diplomatic missions, representatives of foreign governments, visiting forces, and official agents

1.The relevance of residence

- The three tiers of rules

2.Statutory provisions

- Section 829 of the Income Tax Act 2007
- Section 831 of the Income Tax Act 2007
- Section 832 of the Income Tax Act 2007
- Capital Gains Tax
- Temporary presence in the country
- Temporary absence from the country
- Gains and losses accruing to a non-resident individual carrying on
trade in the UK
- Special categories: Diplomatic missions, representatives of foreign
governments, visiting forces and official agents

3.Common law principles

- Overview
- Availability of living accommodation
- Duration of stay
- Personal connections
- Multiplicity of abodes
- Nature of abode
- The First Process of Elimination
- The Second Process of Elimination
- Business and employment ties
- Intention
- Legality
- Ordinary residence

4.HMRC publications

- An introduction to the HMRC publications
- An overview of the various IR20 tests on residence
- The IR20 183-day rule
- The IR20 91-day rule
- Full-time employment abroad
- Leaving Permanently or indefinitely
- Enforceability of IR20
- HMRC6
- A11
- D2
- Ordinary residence SP3/81 and 17/91
- Conclusion

5.Double Tax Treaties

- Generally
- Double tax treaties and the UK
- The method of double tax treaties
- OECD
- The OECD model agreement tie-breaker
- An introduction to the UK-Indian double tax treaty

Appendix of Source Materials

- IIR20 Old Version
- R20 New Version
- A11 Old Version (New Verson included in body of text)
- D2 Old Version (New Version included in body of text)
- RI 40
- A78
- UK-India Double Tax Treaty

Setu Kamal, a barrister at 15 Old Square, specialises in all areas of tax and chancery law. Professional clients range from London Big Four Firms to leading provincial firms