An IR20 sunset
Truman, Mike
An IR20 sunset - 2006 - Taxation 158(4086) 30 November 2006, 214-217(4) .
Discusses residence taxation with reference to the case of Gaines-Cooper v Inland Revenue (L136924). Discusses the importance of the time periods spent in residence, how the holding of property in the UK is relevant for residence status and the relevance of being a citizen of a commonwealth country.
GAINES-COOPER V REVENUE AND CUSTOMS COMMISSIONERS
INCOME AND CORPORATION TAXES ACT 1988 S336
United Kingdom--
An IR20 sunset - 2006 - Taxation 158(4086) 30 November 2006, 214-217(4) .
Discusses residence taxation with reference to the case of Gaines-Cooper v Inland Revenue (L136924). Discusses the importance of the time periods spent in residence, how the holding of property in the UK is relevant for residence status and the relevance of being a citizen of a commonwealth country.
GAINES-COOPER V REVENUE AND CUSTOMS COMMISSIONERS
INCOME AND CORPORATION TAXES ACT 1988 S336
United Kingdom--