41(1)  Subsection (2) applies if a person is for any part of a tax year–

(a)a member of the House of Commons, or

(b)a member of the House of Lords.

41(2)  The person is to be treated for the purposes of the taxes listed in subsection (3) as resident and domiciled in the United Kingdom for the whole of that tax year.

41(3)  The taxes are–

(a)income tax,

(b)capital gains tax, and

(c)inheritance tax.

41(4)  For the purposes of this section a person–

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.