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Episode 12 - Transfer of Assets Abroad: key features and case update
Автор: Devereux Chambers
Загружено: 2020-08-07
Просмотров: 317
Описание:
Rebecca Murray (Author of Tax Avoidance, Sweet & Maxwell, 4th ed. March 2020) and Sam Way decode the key features of these complex rules, explain recent developments, and answer questions such as:
Does a person have to be a transferor of assets for the rules to bite?
Do the rules apply to a transfer which takes place outside the UK?
Can a person who has not avoided income tax be caught?
When is a causal, or other, connection to the foreign income required?
How much of the foreign income can a person be charged to income tax on?
This webinar was originally broadcast on 26th June 2020.
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