Tax Brief - Residence and Domicile for Tax Purposes - 12th Edition - June 2013
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Details
An outline of the main provisions relating to the issue of establishing non UK residence and domicile covering both the old rules based on HMRC practice and case law relevant for the period to 5 April 2013 and the new statutory UK residence test applicable from 6 April 2013.
Pages: 19
Author: DTE Tax
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