An IR20 sunset
Language: English Series: Taxation ; 158(4086) 30 November 2006, 214-217(4)Publication details: 2006Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L136928 (Browse shelf(Opens below)) | 1 | Available | 136928-1001 |
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.