IDEAS home Printed from https://ideas.repec.org/h/pal/palchp/978-1-349-06674-2_12.html
   My bibliography  Save this book chapter

British Nationals Working Overseas

In: A Tax Guide to Remuneration and Fringe Benefits

Author

Listed:
  • Bill Packer

    (Touche Ross & Co.)

  • Elaine Baker

    (Touche Ross & Co.)

Abstract

The United Kingdom tax liability of an individual who is normally living in the UK but who has an overseas employment can be affected by three factors; his domicile, his residence status and whether or not he is ordinarily resident. These terms are not defined in the taxing statutes but are based on a substantial body of case law going back over many years and on Inland Revenue practice which has developed over that period.

Suggested Citation

  • Bill Packer & Elaine Baker, 1982. "British Nationals Working Overseas," Palgrave Macmillan Books, in: A Tax Guide to Remuneration and Fringe Benefits, chapter 12, pages 119-147, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-06674-2_12
    DOI: 10.1007/978-1-349-06674-2_12
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:palchp:978-1-349-06674-2_12. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.