Residence: The Definition in Practice 4th Edition

Taxation

Residence: The Definition in Practice 4th Edition

By Keith Gordon
Claritax Books September 2021

Specifications

ISBN-13
9781912386550
Publisher
Claritax Books
Publication
September 2021
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
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Details

The statutory residence test (SRT) for individuals is especially relevant for income tax and capital gains tax but the rules also apply in some circumstances for inheritance tax and corporation tax purposes.

In this fourth edition, now with full coverage of Scottish and Welsh residence issues, Keith Gordon’s usual clear and incisive analysis presents the rules in a form that is at once accessible and practical. This new edition also includes additional references to HMRC guidance and provides full coverage of the numerous Covid-19 variations to the rules.

Table of Contents

Abbreviations
Preface to the fourth edition
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
12. Welsh taxpayers
Table of legislation
Index of case
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
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