Residence: The Definition in Practice 3rd Edition

Taxation

Residence: The Definition in Practice 3rd Edition

By Keith Gordon
Claritax Books January 2016

Specifications

ISBN-13
9781908545817
Publisher
Claritax Books
Publication
January 2016
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
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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.

Table of Contents

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
Price on request
New Edition is available now !
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  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
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