Author Description

This tax handbook considers the tax system in the United Kingdom, including fundamentals, income tax, capital gains tax, corporation tax, savings and investments, the international dimension (residence and domicile, enforcement of foreign revenue laws, FATCA in the UK context, foreign income and capital gains of residents, taxation of overseas trusts, offshore funds, the foreign taxpayer and the UK tax system, and double taxation relief), inheritance tax, national insurance contributions, stamp taxes, and value added tax. All legislation enacted and all cases reported up to the end of July 2016 are fully considered in the text.