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Miscellaneous Aspects

In: St. James’s Place Wealth Management Tax Guide 2010–2011

Author

Listed:
  • Walter Sinclair
  • Barry Lipkin

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.

Suggested Citation

  • Walter Sinclair & Barry Lipkin, 2010. "Miscellaneous Aspects," Palgrave Macmillan Books, in: St. James’s Place Wealth Management Tax Guide 2010–2011, chapter 0, pages 207-227, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-30180-1_15
    DOI: 10.1057/9780230301801_15
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    Keywords

    Migration; Income; CFCs;
    All these keywords.

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