Residence, Domicile and UK Taxation

Exploring the legal complexities of the issue, this text discusses in depth the tests to be applied in establishing whether or not, for tax purposes, an individual, partnership, trust or limited company is resident, ordinarily resident and/or domiciled in the UK.

---

This text explores fully the meaning of residence, ordinary residence, and domicile. It discusses in depth the tests to be applied in establishing whether or not, for tax purposes, an individual, partnership, trust or limited company is resident, ordinarily resident and/or domiciled in the UK. This work should be helpful to anyone working in this area and provides a wealth of information on the intricacies and ambiguities of this field of taxation.