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Vol 23 No 5 May/June 2018

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Drafting Commercial Agreements

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Individual Tax Residence: The Law and Practice on the Residence of Individuals with Source Material

ISBN13: 9780414045910
Published: March 2011
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Paperback
Price: £175.00

Despatched in 2 to 4 days.

This book examines the law relating to individual tax residence in the United Kingdom. It summarises the rules in statute and common law (including the topical recent high-profile cases).

It includes commentary and analysis of this important topic and questions commonly held views as to what steps need to be taken to achieve non-residence.

This book provides:

  • A comprehensive examination of the UK law relating to individual tax residence for the purposes of income tax and capital gains tax, summarising the statutes and common law
  • Commentary on the cases relating to residence and ordinary residence including analysis of the ongoing Gaines-Cooper case
  • In-depth examination not only of the text of important HMRC publications in this area but also of related arguments to do with legitimate expectation
  • Expert discussion on treaty residence, on double tax treaties generally and the UK-India double tax treaty in particular
  • Discussion on the special categories of diplomatic missions, representatives of foreign governments, visiting forces, and official agents