Tax on Foreign Income

Walter Sinclair and Barry Lipkin

Chapter Chapter 18 in Tax Guide 2014–2015, 2014, pp 287-299 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 for many years 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: Capital Gain; Detailed Rule; Foreign Business; Foreign Income; Eligible Period (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-41194-5_18

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DOI: 10.1057/9781137411945_18

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