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

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