The concept of domicile1 may be regarded as being of limited importance in the scheme of income tax as a whole. Apart from certain provisions concerning relevant foreign income2, the provisions for preventing avoidance of liability by transferring assets abroad3 and the treatment of a non-domiciled person's earnings from an office or employment with a foreign employer as chargeable overseas earnings4, domicile is not a relevant factor in considering liability to income tax. Detailed provisions have been made for the measure of liability of income by reference to remittance to the United Kingdom5. This remittance basis does not, however,
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234