1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2012

14.3Ordinarily Resident 14.3.1Ordinary residence – Statutory rules s820(1) An individual is ordinarily resident in the State in any tax year if he has been resident in the State in the three ...
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Other Editions

  • The Taxation of Capital Gains, Finance Act 2012
  • The Taxation of Capital Gains, Finance Act 2010
  • The Taxation of Capital Gains, Finance Act 2008