Publisher's Synopsis
This reference book discusses the tests which should 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.;All aspects of the subject are covered, from the underlying concepts of sovereignty and territoriality, to the problems of compliance and enforcement where a person is outside the UK; from the determination of the residence and domicile status of persons arriving in the UK to the determination of status in the case 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 domicile rules under the inheritance tax code. The text incorporates the changes brought about by the Domicile Act of 1992.;This book should be of interest to accountants and solicitors with tax practices, company secretaries and company tax departments.
