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British Nationals Working Overseas

  • Bill Packer
  • Elaine Baker

Abstract

The United Kingdom tax liability of an individual who is normally living in the UK but who has an overseas employment can be affected by three factors; his domicile, his residence status and whether or not he is ordinarily resident. These terms are not defined in the taxing statutes but are based on a substantial body of case law going back over many years and on Inland Revenue practice which has developed over that period.

Keywords

Fringe Benefit Residence Status World Income Income Eligible Inland Revenue 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© KTR 1982

Authors and Affiliations

  • Bill Packer
    • 1
  • Elaine Baker
    • 1
  1. 1.Touche Ross & Co.UK

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