skip to content

Jargon Buster

Ordinary residence

A habitual tax residence that forms the basis of taxation for some taxes in the UK, usually after 3 or more years of tax residence in the UK. An individual can also be ordinarily resident immediately upon arrival in the UK in certain circumstances.

Articles

New Tax Rules For ‘Non-Naturals’ Buying UK Residential Property

On 31 May 2012, the UK Government published a consultation
paper on two new tax measures.

Read more