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.
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© 1984 KTR
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Packer, B., Baker, E. (1984). British Nationals Working Overseas. In: A Tax Guide to Pay and Perks. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-17585-7_12
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DOI: https://doi.org/10.1007/978-1-349-17585-7_12
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-0-333-37343-9
Online ISBN: 978-1-349-17585-7
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)