Tax on Foreign Income

Walter Sinclair and Barry Lipkin

Chapter Chapter 18 in Tax Guide 2008–2009, 2008, pp 245-256 from Palgrave Macmillan

Abstract: Abstract Many UK residents who are not domiciled in any part of the UK or are not ordinarily resident here have hitherto enjoyed the facility to pay tax in respect of certain foreign income and gains by reference to amounts actually or deemed to be remitted to the UK in each tax year, rather than by reference to the amounts arising for the year.

Keywords: Detailed Rule; Double Taxation; Foreign Income; Eligible Period; Overseas Employment (search for similar items in EconPapers)
Date: 2008
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DOI: 10.1057/9780230584242_18

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