This book explores fully the meaning of residence, ordinary residence, and domicile. It discusses in depth the tests to be applied in establishing whether or not, for tax purposes, an individual, partnership, trust or limited company is resident, ordinarily resident and/or domiciled in the UK. This definitive work is an essential text for anyone working in this area and provides a wealth of information on the intricacies and ambiguities of this field of taxation. This latest edition reflects the Income Tax (Trading and Other Income) Act 2005 and is up-to-date to Finance Act 2006.