Abstract
Many UK residents who are not domiciled in any part of the UK or are not ordinarily resident here have hitherto 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.
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© 2011 Fiscal Services Ltd
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Sinclair, W., Lipkin, B. (2011). Tax on Foreign Income. In: St. James’s Place Wealth Management Tax Guide 2011–2012. Palgrave Macmillan, London. https://doi.org/10.1057/9780230314047_18
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DOI: https://doi.org/10.1057/9780230314047_18
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-32721-8
Online ISBN: 978-0-230-31404-7
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