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Non-Compliance Case Study

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Kevin and Billy remained unemployed at UK from 2012 until 1 July 2013. Then Kevin have moved to Australia and he was very fortunate to obtain work there within two weeks of arrival that was relevant to his qualifications and experience. He hopes to remain with that Australian employer for at least another four years. In this case, to determine Kevin place of residence, it is necessary to consider whether non-compliance with any of the automatic overseas test. If Kevin does not do this, he must consider whether or not to comply with any automatic UK test. If Kevin do not meet any automated test. Kevin are automatically resident in the UK for the tax year or Kevin have meet to any automatic overseas tests, Kevin are non-automatically to become

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