search query: @indexterm taxation / total: 1872
reference: 540 / 1872
| Author: | Roxburgh, D. S. |
| Title: | United Kingdom: Residence of an individual for UK direct taxation |
| Journal: | European Taxation
1999 : OCT, VOL. 39:10, p. 387-396 |
| Index terms: | TAXATION UNITED KINGDOM |
| Language: | eng |
| Abstract: | It is explained in this article how the residence of an individual is determined, and its significance, for U.K. income tax, capital gains tax, and, to the extent that it is applicable, inheritance tax. |
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