Does the Gaines-Cooper case change the rule on what is a day of tax presence in the United Kingdom?

• Autores: Douglas Roxburgh
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 7, 2007, págs. 362-365
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • In this note, the author examines the implications of the recent decision of the UK Special Commissioners in the Gaines-Cooper case in relation to what constitutes a day of tax presence in the United Kingdom with regard to the meaning of residence, ordinary residence and domicile.