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Residence: The Definition in Practice 4th ed

Residence: The Definition in Practice 4th ed

  • 作者:
  • 出版商: Claritax Books
  • ISBN: 9781912386550
  • 出版时间 September 2021
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
New Edition is available now !
  • 描述 
  • 大纲 
  • 详细

    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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