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Residence: The Definition in Practice 3rd Edition

Residence: The Definition in Practice 3rd Edition

Residence: The Definition in Practice 3rd Edition

Author: Keith Gordon
Publisher: Claritax Books
ISBN: 9781908545817

Previous Edition ISBN: 9781908545442
Published In: January 2016
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

A statutory test to determine tax residence for individuals was introduced from April 2013. The rules are especially relevant for income tax and CGT but also apply in some circumstances for inheritance tax and corporation tax purposes.

In this third edition, expanded to cover Scottish residence issues, Keith Gordon’s usual clear and incisive analysis presents the rules in a form that is at once accessible and practical.

1. Introduction to statutory residence test

2. Overview of the statutory residence test

3. When an individual is always non-resident in the UK

4. When an individual is always resident in the UK

5. The rule in all other cases

6. Defining the key concepts

7. Split-year treatment

8. Temporary non-residents

9. Abolition of ordinary residence

10. Transitional matters

11. Scottish taxpayers

Appendix – official guidance

Table of legislation

Index of cases

General index

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