The remittance basis of taxation an overview Charles Garavan
By: Garavan, Charles
.
Contributor(s): Wardell-Johnson, G.
Material type: 
ArticlePublisher: 2024Subject(s): IMPUESTO SOBRE LA RENTA DE NO RESIDENTES | REINO UNIDO
In:
British Tax Review n. 4, 2024, p. 491-509Summary: This note examines the current proposals for the amendment to, or abolition of, the remittance basis of taxation. It outlines the origins of the remittance basis andhow it has envolved and has been amended during the 200 years of its existence and then outlines what the main arguments are in favour of, and against, its continued existence and what the current proposals from the Conservative Party and Labour Party entail for its reform. The article will not examine other aspects of the taxation of non-UK domiciled individuals, such as liability to inheritance tax and protected offshoretrust structures, as even though the current proposals will also affect this area, they merit an article in their own right.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 281/2024/4-1 (Browse shelf) | Available | OP 281/2024/4-1 |
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This note examines the current proposals for the amendment to, or abolition of, the remittance basis of taxation. It outlines the origins of the remittance basis andhow it has envolved and has been amended during the 200 years of its existence and then outlines what the main arguments are in favour of, and against, its continued existence and what the current proposals from the Conservative Party and Labour Party entail for its reform. The article will not examine other aspects of the taxation of non-UK domiciled individuals, such as liability to inheritance tax and protected offshoretrust structures, as even though the current proposals will also affect this area, they merit an article in their own right.
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