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This book explores fully the meaning of residence, ordinary residence, and domicile. It discusses in depth the tests to be applied in establishing whether or not, for tax purposes, an individual, partnership, trust or limited company is resident, ordinarily resident and/or domiciled in the UK. This definitive work is an essential text for anyone working in this area and provides a wealth of information on the intricacies and ambiguities of this field of taxation. This latest edition reflects the Income Tax (Trading and Other Income) Act 2005 and is up-to-date to Finance Act 2006.

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Book Details

ISBN: 9781845922474
ISBN-10: 1845922476
Format: Paperback
(234mm x 156mm x mm)
Pages: 288
Imprint: Tottel Publishing
Publisher: Bloomsbury Publishing PLC
Publish Date: 31-Aug-2006
Country of Publication: United Kingdom

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