Commentary

E1.1119 Charge under ITA 2007, s 731 on transfer of assets abroad—settlor liable in certain cases

Personal and employment tax

E1.1119 Charge under ITA 2007, s 731 on transfer of assets abroad—settlor liable in certain cases

E1.1119 Charge under ITA 2007, s 731 on transfer of assets abroad—settlor liable in certain cases

Under certain circumstances for 2017/18 onwards, liability for the tax charged under ITA 2007, s 731 at E1.1117 is transferred to the settlor of the settlement referred to in the definitions of protected foreign-source income at E1.1109 and E1.11141. This applies where all of conditions (a)–(f) below are met. In such a case, if the individual is non-UK resident at any time in the tax year, or if the remittance basis applies to the individual for the tax year and none of the amount treated as arising is remitted to

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