The Resource Does the Gaines-Cooper case change the rule on what is a day of tax presence in the United Kingdom?

Does the Gaines-Cooper case change the rule on what is a day of tax presence in the United Kingdom?

Label
Does the Gaines-Cooper case change the rule on what is a day of tax presence in the United Kingdom?
Title
Does the Gaines-Cooper case change the rule on what is a day of tax presence in the United Kingdom?
Creator
Subject
Language
eng
Summary
In this note, the author examines the implications of the recent decision of the UK Special Commissioners in the Gaines-Cooper case in relation to what constitutes a day of tax presence in the United Kingdom with regard to the meaning of residence, ordinary residence and domicile
Citation source
In: European taxation. - Amsterdam. - Vol. 47 (2007),
http://library.link/vocab/creatorName
Roxburgh, D.S
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • residence
  • domicile
  • ordinary residence
Label
Does the Gaines-Cooper case change the rule on what is a day of tax presence in the United Kingdom?
Instantiates
Publication
Label
Does the Gaines-Cooper case change the rule on what is a day of tax presence in the United Kingdom?
Publication

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