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

Shipping Income Expense Resi Malaysia 

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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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