Tax on foreign income

Walter Sinclair

Chapter 18 in Tax Guide 2000–2001, 2000, pp 276-287 from Palgrave Macmillan

Abstract: Abstract If you obtain any income from investments and businesses situated overseas, you will normally be charged to income tax under Case IV or Case V of Schedule D. Case IV applies to income from ‘securities’ unless the income has already been charged under Schedule C or its successors (8.2). Case V applies to income from ‘possessions’ outside the UK. This includes businesses but does not cover emoluments from any overseas employment (18.5).

Keywords: Actual Income; Foreign Income; Overseas Visit; Overseas Employment; Overseas Source (search for similar items in EconPapers)
Date: 2000
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DOI: 10.1057/9780230595798_18

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