Miscellaneous Aspects

Walter Sinclair and Barry Lipkin

Chapter Chapter 15 in St. James’s Place Wealth Management Tax Guide 2009–2010, 2009, pp 199-219 from Palgrave Macmillan

Abstract: Abstract The new consolidating and rewriting Act, ITTOIA (2.10) took effect from 6 April 2005 for income tax purposes, but does not apply to companies subject to corporation tax. One effect is that all references to classifying income under the various schedules and cases, in particular Schedule D Case VI in this chapter, do not apply. However, the basic rules otherwise remain.

Keywords: Migration; Income; CFCs (search for similar items in EconPapers)
Date: 2009
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DOI: 10.1057/9780230245129_15

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