伊人直播

In the vast majority of cases the key aspect of the test for Welsh taxpayer status rests on establishing an individual鈥檚 鈥減lace of residence鈥�.

This term is not defined by the legislation so must be given its ordinary meaning.聽 For an individual its ordinary meaning is the dwelling in which that person habitually lives: in other words his or her home.聽 As such, it should be regarded as having similarities to the concept of 鈥渉ome鈥� within the Statutory Residence Test.

This interpretation is supported by considerable case law, albeit relating to similar but not identical concepts elsewhere in law.

Note. An individual鈥檚 election of 鈥榤ain residence鈥� for Capital Gains Tax (CGT) purposes will not determine 鈥榤ain place of residence鈥� for Welsh taxpayer status purposes.