the uk's inland revenue ir20 booklet sets out residence rules for tax purposes
'Residence is a question of fact. There are few rules. Cases are decided as and when they arise and without much reference to any other decision. The decisions might conflict with each other but that's just tough luck and there is nothing anybody can do about it.' This is the view expressed by the editor of a leading tax journal and represents, in the opinion of a leading tax counsel, 'a precise statement of the law'! One reason for this situation is residence and ordinary residence are not defined by statute in the UK. Whether an individual is resident and/or ordinarily resident in ...
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