The following Employment Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
An individual remits foreign income or gains where money (or more widely, property) is brought to, received or used in the UK. The funds or assets may be used in the UK for the individual’s own benefit or the benefit of a relevant person. A relevant person is broadly someone associated with them and is defined below.
A relevant person includes the following:
ITA 2007, s 809M
A close company is defined as a company which is controlled by:
CTA 2010, s 439
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