British Nationals Working Overseas

Bill Packer and Elaine Baker
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Bill Packer: Touche Ross & Co.
Elaine Baker: Touche Ross & Co.

Chapter 12 in A Tax Guide to Remuneration and Fringe Benefits, 1982, pp 119-147 from Palgrave Macmillan

Abstract: Abstract The United Kingdom tax liability of an individual who is normally living in the UK but who has an overseas employment can be affected by three factors; his domicile, his residence status and whether or not he is ordinarily resident. These terms are not defined in the taxing statutes but are based on a substantial body of case law going back over many years and on Inland Revenue practice which has developed over that period.

Keywords: Fringe Benefit; Residence Status; World Income; Income Eligible; Inland Revenue (search for similar items in EconPapers)
Date: 1982
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-06674-2_12

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DOI: 10.1007/978-1-349-06674-2_12

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