In her second article on non-domiciliaries Lynnette Bober National Tax Consultant at Smith & Williamson looks at the practical issues of remittance to the UK
The meaning of 'remitted to the UK' is a fundamental concept underpinning the remittance basis of taxation. FA 2008 Sch 7 Part 1 significantly extends the meaning of 'remitted to the UK'.
This article looks at some practical issues with respect to the extended meaning. An understanding of basic technical issues is assumed.
The extended meaning of remittance
ITA 2007 s 809L establishes one common and wide definition of remittance. Broadly a remittance is deemed to have been made by the individual to...
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In her second article on non-domiciliaries Lynnette Bober National Tax Consultant at Smith & Williamson looks at the practical issues of remittance to the UK
The meaning of 'remitted to the UK' is a fundamental concept underpinning the remittance basis of taxation. FA 2008 Sch 7 Part 1 significantly extends the meaning of 'remitted to the UK'.
This article looks at some practical issues with respect to the extended meaning. An understanding of basic technical issues is assumed.
The extended meaning of remittance
ITA 2007 s 809L establishes one common and wide definition of remittance. Broadly a remittance is deemed to have been made by the individual to...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
