The Resource UK-resident foreign domiciliaries

UK-resident foreign domiciliaries

Label
UK-resident foreign domiciliaries
Title
UK-resident foreign domiciliaries
Creator
Subject
Language
eng
Summary
The remittance basis regime changed fundamentally with effect from 6 April 2008. This article highlights some time-critical issues and provides and overview of some key practical points pertaining to the completion of 2008/9 tax returns for UK-resident foreign domiciliaries, including offshore trustees and the UK tax position of foreign domiciled beneficiaries, the ITA 2007, s 809B remittance basis claim, the TCGA 1992, s 16ZA capital losses election, practical issues with respect to the remittance basis charge, the meaning of remitted to the UK, and transfers from mixed funds
Citation source
In: The tax journal. - Croydon. - (2010),
http://library.link/vocab/creatorName
Bober, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • remittance basis
  • domiciliary company
Label
UK-resident foreign domiciliaries
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...