@article{oai:kyotogakuen.repo.nii.ac.jp:00000917, author = {Bird, Paul}, issue = {1}, month = {2010-09-01, 2018-06-07}, note = {The purpose of this article is to outline some of the fundamental principles of U.K. taxation concerning individuals who divide their time in between the U.K. and other countries, and specifically, with reference to the changes in the Finance Act 2008. An individual's status of residence within the U.K. will have an impact on their tax burden, which needs to be taken into consideration when tax planning. It is important to note that the legislation found in the Finance Act 2008 can affect individuals irrespective of nationality. This article will focus on three main areas of taxation: firstly; a discussion of some of the nomenclature concerning domicile, secondly, an outline of the recent changes in tax law found in the Finance Act 2008, and thirdly, a critical analysis of the potential impact of these changes on non-domiciled individuals., 4, KJ00007986759, Article}, pages = {63--75}, title = {Working Abroad: An Analysis of the Impact of the Finance Act 2008 on Non-Domiciled Workers in the United Kingdom}, volume = {20}, year = {} }