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Published in:
2011 | OriginalPaper | Chapter
The Basis of Your Tax Liability
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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Individuals, partnerships, estates, trusts, companies, and certain other organisations that are resident in the UK are taxable on their income arising 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.