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Owen Clutton: When is a resident not a resident?

Author: Owen Clutton

22 Nov 2007 | 00:00 | secure

The definition of what is meant by UK residence is of central importance for UK taxation purposes. Whether a person is UK-resident or not will determine, in many cases, their liability to income tax and capital gains tax and also to some extent their inheritance tax status. Residence will be even mo ...

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