Abstract
Individuals, partnerships, estates, trusts, companies, and certain other organisations that are resident in the UK are taxable on their income arising here. They are also liable on income arising abroad subject to the rules outlined later in this book. The taxation of the income of individuals is covered first; partnerships, estates, trusts and companies being dealt with in later chapters.
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© 2002 Fiscal Services Ltd
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Sinclair, W. (2002). The basis of your tax liability. In: St. James’s Place Tax Guide 2002–2003. Palgrave Macmillan, London. https://doi.org/10.1057/9780230287716_2
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DOI: https://doi.org/10.1057/9780230287716_2
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-42602-7
Online ISBN: 978-0-230-28771-6
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