Residence: The Definition in Practice - 3rd Edition by Keith Gordon
1st January 2016
Contents of this edition
Contents of this third edition include:
- tests that prove conclusive residence and conclusive non-residence;
- day-counts and ties to the UK;
- statutory split-year rule;
- temporary non-residents;
- “sufficient hours” tests;
- taxpayers who die after moving abroad;
- anti-avoidance measures;
- Scottish taxpayers.
For further information and details on how to purchase, please click here.