Non-Residents, Visitors and Immigrants

Walter Sinclair and Barry Lipkin

Chapter Chapter 19 in Tax Guide 2013–2014, 2013, pp 292-298 from Palgrave Macmillan

Abstract: Abstract This chapter has been kept as short as possible, in order to provide a simpli- fied introduction to the UK’s approach to taxing your income, if you are a non-resident, visitor or immigrant. We have many more taxes, for which you should refer to the relevant chapters. For many years no preamble was needed, but, in recent years, various appeal cases aroused concern among the professions that taxpayers could no longer rely on what had for many years been understood to be the settled official approach to the key issue of residence. However, from 6 April 2013 a major change took place with the introduction of our first comprehensive statutory definition of residence. So, please read this preamble in full and bear it in mind as you refer to those paragraphs which seem relevant to your affairs.

Keywords: Dividend Payment; Investment Manager; Foreign State; Appeal Case; Personal Allowance (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-31529-8_19

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DOI: 10.1057/9781137315298_19

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