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Accountants in Practice

Claritax Books - Book of the month

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Claritax Books are Independent publishers of UK tax books for accountants, tax advisers and other tax professionals and we are pleased that they have agreed to partner with the ICPA to offer all members 20% off a specially selected book each month.

January Book of the Month: Residence: The Definition in Practice



A statutory test applies to determine tax residence for individuals. The rules, which were widely amended in 2013, are especially relevant for income tax and CGT but also apply in some circumstances for inheritance tax and corporation tax purposes.

This title – written by Keith Gordon MA (Oxon), FCA, CTA (Fellow), Barrister – is a practical and very clearly written guide to the tax rules. The book is suitable for all tax advisers and lawyers with internationally mobile clients.

Normally costing £58.50, Claritax are offering ICPA members an exclusive 20% discount during February.

Click here for your discount code

 Contents include:

  • tests that prove conclusive residence and conclusive non-residence;
  • day-counts and ties to the UK;
  • statutory split-year rule;
  • temporary non-residents;
  • “sufficient hours” tests;
  • taxpayers who die after moving abroad;
  • anti-avoidance measures;
  • Scottish taxpayers.

A full table of contents, together with an extract from the chapter on split-year treatment, may be viewed on the publishers’ website. The book may also be bought from that page, with or without the special ICPA discount.