Domicile As Residence?: A Guide to Part 2 Finance Act 2025 - Couverture souple

Shipwright, Adrian

 
9781913507886: Domicile As Residence?: A Guide to Part 2 Finance Act 2025
Couverture souple
ISBN 10 : 1913507882 ISBN 13 : 9781913507886
Editeur : Spiramus Press, 2025

Synopsis

This book explains the tax consequences of the changes detailed in Part 2 of the Finance Act 2025, following the enactment of new rules announced on Budget Day 2024.

These were essentially the replacement of a domicile-based system with a residence-based system and the abolition of the Remittance Basis which had been around in its current form since the beginning of the First World War.

The text of the legislation is included in the publication. Each provision is analysed using the headings Overview, Relevant Legislation, Detail and Commencement. This is followed by a section on some thoughts as to how the provisions can be used for the benefit of clients.

This work was originally written as a supplement to the earlier publication called Taxation of Entertainers and Sportspersons, but applies equally to personal tax advisers to mobile HNWIs.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
Spiramus Press
Date d'édition
2025
Langue
anglais
ISBN 10 
1913507882
ISBN 13 
9781913507886
Reliure
Broché
Nombre de pages
631
Coordonnées du fabricant
non disponible
Personne responsable
non disponible