2011 | OriginalPaper | Chapter
Tax on Foreign Income
Authors : Walter Sinclair, Barry Lipkin
Published in: St. James’s Place Wealth Management Tax Guide 2011–2012
Publisher: Palgrave Macmillan UK
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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.