Last year, my client went to work as a doctor in Nepal for a few years (see 'No treaty', Taxation, 18 May 2006, page 201). He still owns a house in Scotland to which he has returned a couple of times in the last year, but may not do so for the next year because of the expense. I believe that he and his wife could qualify as non-resident because of his work abroad. However, he has two children approaching university age and is concerned at having to pay non-resident fees which are unaffordable.
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