E1.1206 Residence Matters

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Commentary

Personal and employment tax

The occupation in question must be carried on, wholly or partly, in the UK, though there is no requirement for the individual to be resident in the UK¹.

HMRC's interpretation of this rule is as follows²:

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•�� where the occupation is carried on wholly in the UK, the whole of the gain

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D1.8101 Groups of companies

B4.130 Summary of OECD guidelines on arm's length principle

A4.214 Claims following further assessments—income tax and capital gains tax

D7.1140 Methods of leaving the REIT regime

E4.622 Vans—main rules

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