Section 271J — Taxation of Chargeable Gains Act 1992: Meaning of “non-UK resident” and “independent agent”
Text of the provision Official document
Meaning of “non-UK resident” and “independent agent” 271J 1 In this Chapter “ non-UK resident ” means a person who is not resident in the United Kingdom.
2 In this Chapter “ independent agent ”, in relation to a non-UK resident (“X”), means a person who is the UK representative of X in respect of any agency in which the person is acting on behalf of X in an independent capacity.
3 For this purpose a person does not act in an independent capacity on behalf of X unless the relationship between them, having regard to its legal, financial and commercial characteristics, is a relationship between persons carrying on independent businesses dealing with each other at arm's length.
Official source: legislation.gov.uk
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