Domicile and residence

Walter Sinclair

Chapter 17 in Tax Guide 2000–2001, 2000, pp 267-275 from Palgrave Macmillan

Abstract: Abstract Your domicile and residence 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.)

Keywords: Board Meeting; Permanent Residence; Inland Revenue; Transitional Provision; Resident Company (search for similar items in EconPapers)
Date: 2000
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DOI: 10.1057/9780230595798_17

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