United Kingdom: Residence of an individual for UK direct taxation

• Autores: Douglas Roxburgh
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 10, 1999, págs. 387-396
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 2 Citas
• Resumen

  • This article explains how the residence of an individual is determined, and its significance, for UK income tax, capital gains tax and, to the extent that it is applicable, inheritance tax.