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This provides detailed, expert guidance including: the UK statutory residence test; foreign income and gains rules; CGT rebasing for former remittance basis users; temporary repatriation facility; and much more.
This Digest covers the origins of the PPR legislation and why it is so complex; a detailed analysis of the legislation and its contentious points.
This Digest covers important topics relevant to withholding tax which is a mechanism by which tax authorities collect tax.