1.1.1 Statutory residence test 1.1.2 Automatic overseas tests 1.1.3 Automatic UK tests 1.1.4 Sufficient UK ties tests 1.1.5 Day spend in UK 1.1.6 Examples 2基本概念和知识点 Automatic overseas tests Automatic UK tests Sufficient UK ties tests 3.问颜与应用（能力要求） 1.If an individual meets none of the automatic overseas tests and none of the automatic UK tests of residence in a tax year,what determines whether the individual is resident in the UK? (三)思考与实践 Norman has not been residence in,or visited,the UK in any year before 2016/17.On 6 April 2016,he bought a house in the UK and spend 160 days in the UK during the tax year 2016/17.Norman also has an overseas house in which he spends the remainder of the tax year 2016/17.Norman did not work in 2016/17 and his close family are not UK resident in 2016/17. (四)教学方法与手段 介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教 学、分组讨论、课堂讨论等。 Topic Two:UK Taxation 3 Car Benefit (一)目的与要求 1.Reading business article about taxation. 2.Explain and compute the amount of car benefit assessable. 3.思政元素：本部分讲解时，可引导学生大致了解中国汽车市场的现状。同 时，引导学生明白创新驱动发展战略的重要性一一对我国提高经济增长的质量 和效益、加快转变经济发展方式具有现实意义。 During this lesson,students can be guided to have a general understanding of the current situation of automobile market in China. Meanwhile,students should be taught to understand the importance of innovation-driven development strategy with its practical significance 11 11 1.1.1 Statutory residence test 1.1.2 Automatic overseas tests 1.1.3 Automatic UK tests 1.1.4 Sufficient UK ties tests 1.1.5 Day spend in UK 1.1.6 Examples 2.基本概念和知识点 Automatic overseas tests Automatic UK tests Sufficient UK ties tests 3.问题与应用（能力要求） 1.If an individual meets none of the automatic overseas tests and none of the automatic UK tests of residence in a tax year, what determines whether the individual is resident in the UK? (三) 思考与实践 Norman has not been residence in, or visited, the UK in any year before 2016/17. On 6 April 2016, he bought a house in the UK and spend 160 days in the UK during the tax year 2016/17. Norman also has an overseas house in which he spends the remainder of the tax year 2016/17.Norman did not work in 2016/17 and his close family are not UK resident in 2016/17. (四) 教学方法与手段 介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教 学、分组讨论、课堂讨论等。 Topic Two: UK Taxation 3 Car Benefit (一) 目的与要求 1.Reading business article about taxation. 2.Explain and compute the amount of car benefit assessable. 3.思政元素：本部分讲解时，可引导学生大致了解中国汽车市场的现状。同 时，引导学生明白创新驱动发展战略的重要性——对我国提高经济增长的质量 和效益、加快转变经济发展方式具有现实意义。 During this lesson, students can be guided to have a general understanding of the current situation of automobile market in China. Meanwhile, students should be taught to understand the importance of innovation-driven development strategy with its practical significance