Admissible taxes

Commentary – Key Data ¶12-520

Capital gains tax

Commentary – Golding and Connolly on Living and Working Abroad 6.2.10 ; Golding and Connolly on Advising British Expats 8.1.1

Credit method

Commentary – Golding and Connolly on Advising British Expats 2.3.3

Deduction method

Commentary – Golding and Connolly on Advising British Expats 2.3.3

Deemed domicile

Commentary – Golding and Connolly on Living and Working Abroad 6.1.6

Directors

Commentary – Golding and Connolly on Advising British Expats 2.3.16 ; Golding and Connolly on Living and Working Abroad 6.4.9

Dividends

Commentary – Golding and Connolly on Advising British Expats 2.3.12

Dual residence

Commentary – Golding and Connolly on Advising British Expats 2.2.10 ; Golding and Connolly on Living and Working Abroad 6.2.8

Employment income

Commentary – Golding and Connolly on Advising British Expats 2.3.9

Exemption method

Commentary – Golding and Connolly on Advising British Expats 2.3.3

Generally

Commentary – Key Data ¶12-500 ; Golding and Connolly on Advising British Expats 2.3.3Golding and Connolly on Advising British Expats 6.5.3 ; Golding and Connolly on Living and Working Abroad 6.3.3

Income tax

Commentary – Golding and Connolly on Advising British Expats 2.3.3 ; Golding and Connolly on Living and Working Abroad 6.4.2Golding and Connolly on Living and Working Abroad 6.4.10

Income tax and CGT

Commentary – Finney on Personal Representatives 4.5

Interest

Commentary – Golding and Connolly on Advising British Expats 2.3.12 ; Golding and Connolly on Living and Working Abroad 6.10.11

OECD Model

Commentary – Golding and Connolly on Advising British Expats 2.3.3

Pensions

Commentary – Golding and Connolly on Advising British Expats 4.1.5 ; Golding and Connolly on Living and Working Abroad 4.1.5Golding and Connolly on Living and Working Abroad 6.4.8

Personal allowances

Commentary – Golding and Connolly on Advising British Expats 6.5.3

Rental income

Commentary – Golding and Connolly on Advising British Expats 3.1 ; Golding and Connolly on Living and Working Abroad 6.4.7Golding and Connolly on Living and Working Abroad 6.10.1Golding and Connolly on Living and Working Abroad 6.10.4

Returning to the UK

Commentary – Golding and Connolly on Living and Working Abroad 7.2.1 ; Golding and Connolly on Advising British Expats 9.2

Self-employed income

Commentary – Golding and Connolly on Advising British Expats 2.3.16 ; Golding and Connolly on Living and Working Abroad 6.4.9

Treaties with UK

Australia

Commentary – Golding and Connolly on Advising British Expats 2.6.8

Cayman Islands

Commentary – Golding and Connolly on Advising British Expats 4.1.5

Colombia

Commentary – Golding and Connolly on Advising British Expats 6.5.3

France

Commentary – Golding and Connolly on Advising British Expats 2.1.6Golding and Connolly on Advising British Expats 4.1.5

Germany

Commentary – Golding and Connolly on Advising British Expats 2.3.3

Hong Kong

Commentary – Golding and Connolly on Advising British Expats 4.1.11Golding and Connolly on Advising British Expats 6.5.3

India

Commentary – Golding and Connolly on Advising British Expats 2.1.6

Ireland

Commentary – Golding and Connolly on Advising British Expats 2.1.6

Israel

Commentary – Golding and Connolly on Advising British Expats 4.1.5

Italy

Commentary – Golding and Connolly on Advising British Expats 2.1.6

Mexico

Commentary – Golding and Connolly on Advising British Expats 6.5.3

New Zealand

Commentary – Golding and Connolly on Advising British Expats 4.1.5Golding and Connolly on Advising British Expats 4.1.12

Pakistan

Commentary – Golding and Connolly on Advising British Expats 2.1.6

Qatar

Commentary – Golding and Connolly on Advising British Expats 4.1.5

Saudi Arabia

Commentary – Golding and Connolly on Advising British Expats 4.1.5

United Arab Emirates

Commentary – Golding and Connolly on Advising British Expats 4.1.5Golding and Connolly on Advising British Expats 6.5.3

USA

Commentary – Golding and Connolly on Advising British Expats 2.1.4Golding and Connolly on Advising British Expats 2.1.6Golding and Connolly on Advising British Expats 2.3.3Golding and Connolly on Advising British Expats 4.1.5