VERSE 发表于 2025-3-21 19:10:52
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The Basis of Your Tax Liability, 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.Insul岛 发表于 2025-3-22 01:18:08
Annual Interest and other Payments, payments which you propose to make. Subject to the detailed rules, a useful guideline is to check the position before making payments to overseas residents or any payments (other than UK interest) which are for commercial purposes.foodstuff 发表于 2025-3-22 08:03:22
Husband, Wife, Civil Partners and Children, civil partners (6.9). The concept of the present independent taxation system goes back to 6 April 1990 and reference should be made to previous editions of this book for intervening changes or for the rules which applied for 1989– 90 and earlier years. The latter included an optional form of separamilligram 发表于 2025-3-22 10:25:18
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Income from Employments and Paye, was normally taxed under Schedule E and generally a receipts basis applied (10.13). Schedule E was divided into three ‘Cases’ which focused on your resident, ordinarily resident and domiciliary status (TA S19).Visual-Field 发表于 2025-3-22 19:25:53
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Companies,ter case it is normally only the profits arising in this country that are taxable here. It must be stressed that the actual provisions are lengthy and many details have been omitted in this summary. Note that ITTOIA (2.10) has no effect for corporation tax purposes. However, consolidating corporatio镇压 发表于 2025-3-23 03:41:09
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Domicile and Residence,e the May 2010 General E0lection. Proposals for further changes operative from 6 April 2012 were announced in outline by the new Government in the March 2011 Budget, but only on 17 June 2011 were detailed principles revealed by way of consultative documents. These are open for comment until 9 Septem