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Tax on Foreign Income

In: Tax Guide 2014–2015

Author

Listed:
  • Walter Sinclair
  • Barry Lipkin

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.

Suggested Citation

  • Walter Sinclair & Barry Lipkin, 2014. "Tax on Foreign Income," Palgrave Macmillan Books, in: Tax Guide 2014–2015, chapter 0, pages 287-299, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-41194-5_18
    DOI: 10.1057/9781137411945_18
    as

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