Corporate and Trust Services (Caribbean) Limited specializes in offshore investment and growth opportunities for the wise global investor. Our specialties include company incorporation and administration, establishing and licensing of banks, trust and insurance companies, inbound foreign investment, and real estate development and conveyancing, while continuing to meet the needs of local clients with the provision of a wide range of other legal services.
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Residence and Ordinary Residence in the UK (Extracted from the Sovereign Report (Issue 35 June 2010)
9/6/2010 3:07:26 PM
Two decisions have recently been issued by the UK courts regarding UK tax residence which will have implications for certain international assignees inbound to and outbound from the UK. The first — the Gaines-Cooper case
— concerns the circumstances in which an individual ceases to be UK tax resident, while the second — the Tuczka
case — involved a non-UK national and considered when someone becomes ordinarily resident in the UK.
the UK Court of Ap Read more...