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Finance Bill Plusses and Minuses

 
Kelly Sizer for the Low Incomes Tax Reform Group (LITRG) considers the impact of 2009 Budget and Finance Bill measures for low-income migrants
 
My article in Issue 982 of The Tax Journal covered some key points from the Budget and Finance Bill affecting low-income taxpayers. Two areas in particular affect people from overseas:
 
●     changes to FA 2008 Sch 7 (new remittance basis) which are aimed at lightening the compliance load of low-income migrants
 
●     removal of entitlement to UK personal allowances for Commonwealth citizens on the basis of citizenship alone.
 
LITRG takes an interest in this area because many migrants tend to be amongst the less well-off in society despite the Government's headline intention to target...

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