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
Price on request
New Edition is available now !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

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 !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

Recommended

You may also be interested in these books:

More titles from Taxation

View all
Taxation of Non-Residents and Foreign Domiciliaries 2024-2025 23rd Edition: ONLINE ACCESS
Key Haven Publications PLC

Taxation of Non-Residents and Foreign Domiciliaries 2024-2025 23rd Edition: ONLINE ACCESS

James Kessler
Core Tax Annual: Inheritance Tax 2013/14
Bloomsbury Professional (formerly Tottel Publishing)

Core Tax Annual: Inheritance Tax 2013/14

Mark McLaughlin; Iris Wunschmann-Lyall; Chris Erwood
HKD 756.60
Tolley's Tax Computations 2011-12
LexisNexis U.K.

Tolley's Tax Computations 2011-12

Tolley Editorial Team
HKD 1,269.73
VAT Digest
Bloomsbury Professional (formerly Tottel Publishing)

VAT Digest

HKD 3,631.68
VAT and Financial Services: Comparative Law and Economic Perspectives
Springer-Verlag

VAT and Financial Services: Comparative Law and Economic Perspectives

Robert van Brederode; Richard Krever
HKD 2,659.00
Enhanced Cooperation and European Tax Law
Oxford University Press

Enhanced Cooperation and European Tax Law

Caroline Heber
HKD 1,607.78