| 000 | 01001cab a22002295a 4500 | ||
|---|---|---|---|
| 001 | L136928 | ||
| 008 | 070305e2006 xxk 000 0 eng d | ||
| 035 | _a(Sirsi) u136928 | ||
| 041 | _aeng | ||
| 100 | 1 | _aTruman, Mike | |
| 245 | 0 | 3 | _aAn IR20 sunset |
| 260 | _c2006 | ||
| 490 | 0 |
_aTaxation _v158(4086) 30 November 2006, 214-217(4) |
|
| 520 | _aDiscusses 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. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aGAINES-COOPER V REVENUE AND CUSTOMS COMMISSIONERS |
| 650 | 2 | 4 | _aINCOME AND CORPORATION TAXES ACT 1988 S336 |
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TAXATION | ||
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-BUSINESS TAXATION | ||
| 942 | _n0 | ||
| 999 |
_c78491 _d78491 |
||