Domicile and Residence

Walter Sinclair and Barry Lipkin

Chapter Chapter 17 in Tax Guide 2014–2015, 2014, pp 271-286 from Palgrave Macmillan

Abstract: Abstract After protracted consultations on fundamental aspects of the UK taxation of non-residents and non-domiciliaries, which spanned more than three years, FA 2013 set out the UK’s first comprehensive statutory regime for determining resident status of individuals for tax purposes. The proposals were originally intended to operate from 6 April 2012, but were postponed to commence on 6 April 2013. As successive drafts became available, we kept readers advised of the latest known key factors (17.5.1), which were expected to come into effect between publication dates, such that our 2012–13 edition presented a summary of the proposals as published on 21 June 2012 (2011–12 edition — on 17 June 2011). Our 2013–14 edition reflected that the new regime was in force, FB 2013 was before Parliament and in May 2013 HMRC had published a 101 page ‘Guidance Note — RDR3’ and ‘Overseas Workday Relief — RDR4’ which set out their views on numerous detailed aspects.

Keywords: Permanent Residence; Successive Draft; Control Foreign Company; Ordinary Residence (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-41194-5_17

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DOI: 10.1057/9781137411945_17

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