【英国における法定居住者判定テスト 第2版】
Tolley's Statutory Residence Test 2nd ed. P 316 p. 17
Hardy, Amanda 著
内容
目次
1. The History of the SRT; 2. The test (an overview of the new test and how it will work); 3. Key concepts; 4. Leaving the UK: Employees, the self employed and their partners; 5. Leaving the UK: HNWIs; 6. Coming to the UK: Employees, the self employed and their partners; 7. Coming to the UK: HNWIs; 8. Split year treatment; 9. Trustee residence; 10. Abolition of ordinary residence and Overseas Workday Relief under SRT; 11. The five year trap; 12. Double tax treaties; 13. Record keeping; 14. HMRC guidance and practice
カート
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