GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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09:51 Feb 20, 2007 |
German to English translations [PRO] Law/Patents - Law: Taxation & Customs | |||||||
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| Selected response from: Savita Bhalla Local time: 09:03 | ||||||
Grading comment
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Summary of answers provided | ||||
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4 +1 | main focus of his life |
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4 +1 | center of vital interests |
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4 | ordinarily resident/resident for tax purposes |
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3 | (principal) domicile |
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Discussion entries: 2 | |
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main focus of his life Explanation: is what it means, and if he "only works" here, then I agree with the taxman (for once!) - what would he do if he earned no money? Same as me, I guess... |
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Mittelpunkt der Lebensinteressen center of vital interests Explanation: Mittelpunkt der Lebensinteressen = Center of vital interests Also found this very good definition for "Mittelpunkt der Lebensinteressen": MITTELPUNKT DER LEBENSINTERESSEN: Der Lebensmittelpunkt eines Steuerpflichtigen ist an dem Ort, an den er persönlich gebunden ist. Dies ist regelmäßig dort, wo seine Familie, sein Ehepartner oder sein Lebenspartner wohnen. Der Begriff "Mittelpunkt der Lebensinteressen" ist die Anwendungsvoraussetzung für die doppelte Haushaltsführung. Source: http://www.steuerlinks.de/ls-mittelpunktderlebensinteressen.... |
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(principal) domicile Explanation: ...might work here. |
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ordinarily resident/resident for tax purposes Explanation: (See link to UK tax regulations) -------------------------------------------------- Note added at 1 hr (2007-02-20 11:27:23 GMT) -------------------------------------------------- In that case, I'll go along with Savita (centre of vital interests) and here's another document which should explain everything: http://www.hmrc.gov.uk/pdfs/2002_03/non_res_etc/ir302.pdf Reference: http://www.hmrc.gov.uk/manuals/nimmanual/nim15750.htm |
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