法律英语词汇“resident”的翻译、意思、用法、释义-法律词典

resident
adj. (in revenue law) A person who is resident in the UK is subject to UK income tax (or UK corporation tax for companies) on income arising anywhere in the world. A person who is not resident in the UK is subject to UK income tax (or UK corporation tax) only on income arising from a source within the UK. A person resident in the UK is subject to UK capital gains tax (or corporation tax on capital gains, in the case of a company) on gains arising from the disposal of assets anywhere in the world. A person not resident in the UK is not subject to UK capital gains tax, unless the gain is made on the disposal of land in the UK or of assets of a permanent establishment in the UK.

The Finance Act 2013 sch 45 gives complex statutory rules to establish if an individual is resident in the UK for a tax year. Broadly, the statute attempts to codify case law as reflected in the practice of HM Revenue and Customs. The statutory provisions give two “automatic” rules:

1. A taxpayer is automatically resident if (a) he spent 183 or more days in the UK in the tax year, or/and (b) his only home was in the UK and at least 30 days was spent there in the tax year.

2. A taxpayer is automatically not UK resident if (a) he spent fewer than 16 days in the UK (or 46 days if not UK resident for the three previous tax years), or/and (b) he worked abroad full-time (averaging at least 35 hours a week) and spent fewer than 91 days in the UK, of which no more than 30 were spent working.

Care needs to be taken in considering the application of case law prior to the statutory formulation of the test of residence. Leading cases include: Rogers v IRC [1879] SLR 16, a master mariner whose wife and family lived in the UK throughout the tax year while he was absent was resident in the UK; Reed v Clark [1985] WLR 142, a person who was absent from the UK for the whole of a tax year for a tax avoidance purpose was not resident in the UK; IRC v Lysaght [1928] UKHL TC 13, residence for business reasons only; Egyptian Delta Land and Investment Co. Ltd v Todd [1928] UKHL TC 14, a foreigner compelled to spend time here in prison is resident here; Brown v Burt [1911] 5 TC 667, an intention to depart at any moment is no hindrance to residence; Levene v IRC [1928] UKHL 1, the courts look at past and present habits of life—the frequency, regularity, and duration of visits to the UK and the purpose of such visits.

A person must have a country of domicile, and can only have one domicile. By contrast, a person can be resident in two countries simultaneously (Attorney General v Coote [1817] 2 TC 385) or can be resident in no country (Bell v Kennedy [1868] UKHL 566).

For companies, the general principle is that a company incorporated within the UK is resident in the UK (Finance Act 1998 s 66(1)); however, this may be mitigated by a double tax agreement. A company incorporated overseas is resident in the UK if its management and control is exercised in the UK. The rule was laid down by Lord Loreburn in De Beers Consolidated Mines Ltd v Howe [1907] UKHL 626: “a company resides, for the purpose of [now corporation] tax, where its real business is carried on … and the real business is carried on where central management and control actually abides”.