Residence: The Definition in Practice - 3rd Edition by Keith Gordon


1st January 2016

Contents of this edition
Contents of this third edition include:

  • tests that prove conclusive residence and conclusive 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.

 

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Associated Members

Keith M Gordon