STTG3100 - Place of residence: overview
In the vast majority of cases the key aspect of the test for Scottish taxpayer status rests on establishing an individual바카라 사이트™s place of residence.
This term is not defined by the legislation so must be given its ordinary meaning. For an individual its ordinary meaning is the dwelling in which that person habitually lives: in other words his or her home. As such, it should be regarded as having similarities to the concept of 바카라 사이트˜home바카라 사이트™ within the Statutory Residence Test.
This interpretation is supported by considerable case law, albeit relating to similar but not identical concepts elsewhere in law.
Note: An individual바카라 사이트™s election of 바카라 사이트˜main residence바카라 사이트™ for CGT purposes will not determine 바카라 사이트˜main place of residence for Scottish taxpayer status purposes.