1887

n Without Prejudice - Are you resident in the UK? : tax / international

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Abstract


Whether you are resident in the UK is important in determining the extent to which you are liable to pay UK tax. Broadly, a non-UK resident individual is only subject to tax on his UK source income and has no liability, at present, to UK Capital Gains Tax (although this is changing for residential property in the UK). In contrast, a UK resident is potentially liable to UK tax on his worldwide income and capital gains.

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/content/jb_prej/14/9/EJC162459
2014-10-01
2016-12-08
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