Domicile and Residence

Walter Sinclair and Barry Lipkin

Chapter Chapter 17 in St. James’s Place Wealth Management Tax Guide 2010–2011, 2010, pp 248-256 from Palgrave Macmillan

Abstract: Abstract Your domicile and residence can have a considerable effect on your liability to UK income tax, capital gains tax and inheritance tax. The position is summarised in the following table and dealt with in more detail in Chapters 18 and 19. (Domicile is defined in 17.2 and residence in 17.3.) Note that after 2004–05, ITTOIA (2.10) generally removes the classification into schedules for income tax purposes, but the basic rules remain.

Keywords: Pruh; WKDQ (search for similar items in EconPapers)
Date: 2010
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DOI: 10.1057/9780230301801_17

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