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Residence: The Definition in Practice

Residence: The Definition in Practice

written by Keith Gordon
£60.00
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Introduction: A guide to the tax rules that determine whether an individual is treated as resident in the UK. Now including Scottish residence, as the rules apply from April 2016.
Category: Capital Gains Tax and Income Tax
Publisher: Claritax Books
Publication Date: January 2016
ISBN: 9781908545817
Description: The statutory rules for individual are especially relevant for income tax and CGT but also apply in some circumstances for IHT 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.

“Its thoroughness gives the reader the confidence to determine the answer to a client’s residency conundrum.” (Taxation magazine)

Contents of this book include:
• tests that prove conclusive residence / non-residence;
• day-counts and ties to the UK;
• statutory split-year rule;
• temporary non-residents;
• “sufficient hours” tests;
• taxpayers who die after moving abroad;
• anti-avoidance measures;
• Scottish taxpayers
Delivery: Claritax Books publishes specialist tax titles. Typically, our books cover niche topics in greater depth or take a more practical approach to particular tax issues. Our titles are written for accountants (both in-house and in practice), tax advisers, employers, lawyers and other professionals. Our authors include barristers, solicitors, accountants and other experienced tax specialists.

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