UK Resident definition

UK Resident means a person who is resident in the United Kingdom for the purposes of the CTA, and “non-UK Resident” shall be construed accordingly.

UK Resident means a person who spends at least 183 days a year within England, Wales, Scotland or Northern Ireland.

UK Resident means living permanently in the United Kingdom for at least 40 weeks in every 52 week period after the start date.

Examples of UK Resident in a sentence

• They are not intended to be, nor should they be considered to be, legal or tax advice for any particular UK Resident Holder.

• Any such credit is given after taking into account the right of the UK Resident Holder to a reduction of any such withholding tax under an applicable income tax convention between the UK and the US or the UK and Australia, as appropriate (as is referred to in the sections headed Material United States Federal Income Tax Considerations for UK Holders above and Material Australian Tax Considerations for Non-residents of Australia below).

• Taxation of Dividends For UK tax purposes, the amount of a dividend paid to a UK Resident Holder by Hughes or News Corporation, including any US or Australian withholding tax deducted from such dividends, will be included in gross income as dividend income in the tax year (or in the case of a corporation tax payer, the accounting period) in which the payment is received.

• Any chargeable gain for a corporate UK Resident Holder, if not exempt from UK taxation, may be reduced by indexation allowance and allowable capital losses available.

• On making an appropriate claim a UK Resident Holder should generally be entitled to a credit against their liability to UK tax in respect of the dividend for any US or Australian tax withheld on a dividend from Hughes or News Corporation respectively.

More Definitions of UK Resident

UK Resident. ’ means a person resident in the United Kingdom of Great Britain and Northern Ireland (but excluding for the avoidance of doubt, the Channel Islands or the Isle of Man).

UK Resident means an individual who is lawfully resident in the United Kingdom; and for this purpose an individual is not lawfully resident in the United Kingdom if the individual requires leave to enter or remain in the United Kingdom but does not have it.

UK Resident means resident in the United Kingdom in accordance with the statutory residence test in Part 1 of Schedule 1 to FA 2013.”, and

UK Resident means living permanently in the United Kingdom for at least 40 weeks in every 52 week period after the start date (any periods of absence from the United Kingdom while you are on British Armed Forces operations or deployments will not be treated as absences from the United Kingdom for the purposes of this definition).

UK Resident means living permanently in the United Kingdom

UK Resident means resident in the United Kingdom (and references to a UK resident or a UK resident person are to a person who is resident there).

UK Resident means a Shareholder who is resident for tax purposes in the U.K. or is subject to tax in the U.K. in respect of a holding of Adastra Shares by reason of having a branch or agency or permanent establishment in the U.K.