1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2018

20.1Resident TCA97 s819–24 For a full tax year an individual is resident in the State in a tax year if he spends: (a) 183 days in the State in that year, or (b) 280 days in aggregate in that tax...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016