Publisher's Synopsis
Exploring the meaning of residence, domicile and UK taxation, this text discusses the tests to by applied in establishing whether or not, for tax puroposes, an individual, partnership, trust or limited company is resident, ordinarily resident and/or domiciled in the UK.;All aspects of the subject are covered from the determination of the status of persons arriving in the UK to the determination of the staus of persons leaving it; from Revenue practices and concessions to the rules of double tax agreements; from the concept of domicile at common law to the deemed rules under the inheritance tax code.;This special edition has been written in the light of published criticisms of the system by the Chancellor, Gordon Brown. The book attempts to analyze possible 1998 budget changes whilst describing in detail the existing rules, case law and statutory provisions.
