November 2017
Beginner
616 pages
16h 31m
English
Content preview from Investment and Portfolio Management
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Keyword
The tax year is different from a calendar year, which can make everything slightly more confusing, with tax years running from 6 April one year to 5 April the following year. So, for instance the 2017–18 tax year runs from 6 April 2017 to 5 April 2018.
Residency and domicile
The total amount of UK taxation individuals pay in the UK will be determined initially by two factors: 1) whether they were considered a UK resident for tax purposes in a tax year; 2) whether they were domiciled or non-domiciled in the UK, ie is the UK their legal permanent home?
For most clients, it will be easy to tell where they are resident and/or domiciled. However, for some, especially those who work or live abroad for part of the year it can be more difficult ...
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