Life in the highlands

27 June 2007

Issue: 4114 / Categories: Forum & Feedback

Last year, my client went to work as a doctor in Nepal for a few years (see 'No treaty', Taxation, 18 May 2006, page 201). He still owns a house in Scotland to which he has returned a couple of times in the last year, but may not do so for the next year because of the expense. I believe that he and his wife could qualify as non-resident because of his work abroad. However, he has two children approaching university age and is concerned at having to pay non-resident fees which are unaffordable.

Last year my client went to work as a doctor in Nepal for a few years (see 'No treaty' Taxation 18 May 2006 page 201). He still owns a house in Scotland to which he has returned a couple of times in the last year but may not do so for the next year because of the expense. I believe that he and his wife could qualify as non-resident because of his work abroad. However he has two children approaching university age and is concerned at having to pay non-resident fees which are unaffordable. My reading of the rules (of which I have no experience) is that it is the residence status of the student that is important and they must have been ordinarily resident in the UK/EU for the three years up to the start of the course.
I know that residence...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.