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Residence: The Definition in Practice 4th Edition

Residence: The Definition in Practice 4th Edition

Residence: The Definition in Practice 4th Edition

Author: Keith Gordon
Publisher: Claritax Books
ISBN: 9781912386550

Previous Edition ISBN: 9781908545817
Published In: September 2021
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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.

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

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