Tolley's Statutory Residence Test

Tolley's Statutory Residence Test

Hardy, Amanda

LexisNexis UK

12/2017

316

Mole

Inglês

9780754554097

15 a 20 dias

Descrição não disponível.
1. The History of the SRT;
2. The test (an overview of the new test and how it will work);
3. Key concepts;
4. Leaving the UK: Employees, the self employed and their partners;
5. Leaving the UK: HNWIs;
6. Coming to the UK: Employees, the self employed and their partners;
7. Coming to the UK: HNWIs;
8. Split year treatment;
9. Trustee residence;
10. Abolition of ordinary residence and Overseas Workday Relief under SRT;
11. The five year trap;
12. Double tax treaties;
13. Record keeping;
14. HMRC guidance and practice
Assunto não disponível.