Overseas income of a person who is ‘resident’ (see ¶3500) and ‘domiciled’ (see ¶3600) abroad is not liable to tax in the UK. Special anti-avoidance provisions prevent an individual (or his spouse/civil partner) who is resident in the UK from obtaining a tax advantage by transferring his assets abroad in such a way that the income is paid to persons who are resident or domiciled abroad but is in some manner still enjoyed by the resident himself.

The income of any such transfer is regarded as that of the individual making the transfer where he has power to enjoy the income and, in particular, where:

the income is used for his benefit;

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