Example sentences of "domiciled in the united " in BNC.

  Next page
No Sentence
1 Regulation 31 , paragraph 4 of the BBBC 's constitution specified that a title contestant ‘ must be a British subject who was born and is normally resident and domiciled in the United Kingdom …
2 A ‘ qualified person ’ was defined by section 14(7) as a local authority in the United Kingdom or a British citizen resident and domiciled in the United Kingdom , and a ‘ qualified company ’ as a company incorporated and having its principal place of business in the United Kingdom , with at least 75 per cent .
3 ‘ In this section — ‘ qualified company ’ means a company which satisfies the following conditions , namely — ( a ) it is incorporated in the United Kingdom and has its principal place of business there ; ( b ) at least the relevant percentage of its shares ( taken as a whole ) , and of each class of its shares , is legally and beneficially owned by one or more qualified persons or companies ; and ( c ) at least the relevant percentage of its directors are qualified persons ; ‘ qualified person ’ means — ( a ) a person who is a British citizen resident and domiciled in the United Kingdom , or ( b ) a local authority in the United Kingdom ; and ‘ the relevant percentage ’ means 75 per cent .
4 Domiciled in the United Kingdom ’ meant living in the United Kingdom with the intent to make it a fixed and permanent home .
5 Section 14(7) states that ‘ qualified person ’ means a person who is a British citizen resident and domiciled in the United Kingdom and that ‘ qualified company ’ means a company which is incorporated in the United Kingdom and has its principal place of business there ; at least 75 per cent .
6 A fortiori , the requirement for all owners to reside and be domiciled in the United Kingdom can not be justified in the light of the aims of the quota system .
7 According to section 14(7) , ‘ qualified person ’ meant a person who was a British citizen resident and domiciled in the United Kingdom , and ‘ qualified company ’ meant a company incorporated in the United Kingdom and having its principal place of business there , at least 75 per cent .
8 ‘ ( 1 ) The provisions set out in Schedule 4 ( which contains a modified version of Title II of the 1968 Convention ) shall have effect for determining , for each part of the United Kingdom , whether the courts of law of that part , or any particular court of law in that part , have or has jurisdiction in proceedings where — ( a ) the subject matter of the proceedings is within the scope of the 1968 Convention as determined by article 1 ( whether or not the Convention has effect in relation to the proceedings ) ; and ( b ) the defendant or defender is domiciled in the United Kingdom or the proceedings are of a kind mentioned in article 16 ( exclusive jurisdiction regardless of domicile ) .
9 Excluded property which is not to be included in the estate of a person ( which means the aggregate of all the property to which that person is beneficially entitled including settled property in which he has an interest in possession ) immediately before his death embraces for CTT purposes : ( a ) settled property situated outside the United Kingdom unless the settlor was domiciled in the United Kingdom at the time the settlement was made ; and ( b ) securities issued by the Treasury subject to the condition that they shall be exempt from taxation while in the beneficial ownership of persons neither domiciled nor ordinarily resident in the United Kingdom provided in the case of settled property either that such .
10 ( 3 ) The word ‘ Company ’ in this Clause , except where used in reference to the Company , shall be deemed to include any partnership or other body of persons , whether incorporated or unincorporated and whether domiciled in the United Kingdom or elsewhere .
11 ( 3 ) The word ‘ Company ’ in this Clause , except where used in reference to the Company , shall be deemed to include any partnership or other body of persons , whether incorporated or unincorporated and whether domiciled in the United Kingdom or elsewhere .
12 From 1 July 1993 they retire from the trust in favour of two overseas individuals who are not resident , ordinarily resident or domiciled in the United Kingdom .
13 resident in the United Kingdom ; 2. ordinarily resident in the United Kingdom ; or 3. domiciled in the United Kingdom .
14 Assuming Mr X is the only settlor of the trust , if Mr X when he settles the monies was resident in the United Kingdom , ordinarily resident in the United Kingdom or domiciled in the United Kingdom then the foreign trustee would be deemed to be resident in the United Kingdom and there would be an uncontroversial income tax charge on the overseas source income .
15 if a UK person , ie someone resident or ordinarily resident and domiciled in the United Kingdom , sets up a trust which is administered abroad with two non-resident trustees and one resident trustee TCGA 1992 , s87 would not apply because that requires that the trustees are at no time resident or ordinarily resident in the United Kingdom and one of the trustees is so resident ; 2 .
16 It can also be important for the purposes of the provisions which require persons who were concerned with the making of settlements to notify the Revenue when they believe that the settlor was domiciled in the United Kingdom and the trustees of the settlement are not , or will not be , resident in the United Kingdom ( see IHTA 1984 , s218 ) .
17 If a UK person , ie someone resident or ordinarily resident and domiciled in the United Kingdom sets up a trust which it administered abroad with two non-resident trustees and one resident trustee TCGA 1992 , s87 would not apply because that requires that the trustees are at no time resident or ordinarily resident in the United Kingdom and one of the trustees is so resident ( see also TA 1988 , s220(2) ) .
18 Mr X may be resident and ordinarily resident in the United Kingdom but not domiciled in the United Kingdom .
19 Mr X is not domiciled in the United Kingdom but is resident and ordinarily resident therein .
20 Mr X is resident , ordinarily resident and domiciled in the United Kingdom .
21 Part XV is built upon the basic UK taxing principles which require that overseas income is taxable on a remittance basis if the settlor is resident in the United Kingdom but not domiciled in the United Kingdom .
22 The situation may exist where X is , for example , resident and ordinarily resident and domiciled in the United Kingdom .
23 The Inland Revenue Technical Division were asked in correspondence whether they adhered to this view where the income in question was paid to a beneficiary who was neither resident nor ordinarily resident in the United Kingdom or , alternatively , where foreign source income was concerned , was paid outside the United Kingdom to a beneficiary who was not domiciled in the United Kingdom .
24 The trustees pay that £100,000 to Mr X who is resident and ordinarily resident in the United Kingdom but not domiciled in the United Kingdom .
25 One of the anomalies in the remittance basis is the fact that a person who is resident and ordinarily resident in the United Kingdom but not domiciled in the United Kingdom may use his overseas source income to discharge the interest on an overseas loan which is used , say , to purchase a house in the United Kingdom in which he lives without there being a remittance of that overseas income to the UK .
26 This is because the client is not domiciled in the United Kingdom for general income tax purposes and the monies are not remitted to the United Kingdom ( TA 1988 , s65 ) .
27 Where property comprised in a settlement is situate outside the United Kingdom , the property is excluded property unless the settlor was domiciled in the United Kingdom at the time the settlement was made ( IHTA 1984 , s48(3) ) .
28 In order for settled property to be excluded from inheritance tax it is necessary that the settlor was not domiciled in the United Kingdom at the time the settlement was made and , in addition , it is necessary that at the time of the relevant charge , eg on the death of a life tenant or when a ten year charge occurs if the trust is a discretionary trust or where assets are appointed out of a discretionary trust , the particular trust assets are not located in the United Kingdom .
29 Thus , if Mr X , who is not domiciled in the United Kingdom , puts property into a discretionary trust and at the time of the ten year charge the trust assets are not located in the United Kingdom , eg they are chattels such as a motor vehicle which is located outside the United Kingdom , no inheritance tax is in point .
30 Provided Mr X was not domiciled in the United Kingdom when the settlement was created and at the relevant time , eg the death of the son , the assets were not located in the United Kingdom , inheritance tax would not be in point even if the son is domiciled in the UK .
  Next page