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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

Preparing for the upcoming age discrimination legislation

Although implementation of the age discrimination legislation may seem some way off, employers would do well to start preparing early, for example, by carrying out an audit of age related policies.

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