Capital gains tax

Commentary – Golding and Connolly on Living and Working Abroad 6.2.10 ; Golding and Connolly on Advising British Expats 7.6.2

Countries having agreements with UK (A–Z list)

Commentary – Golding and Connolly on Advising British Expats ¶App3

Countries not having agreements with UK (A–Z list)

Commentary – Golding and Connolly on Advising British Expats ¶App3

Covid-19 (OECD guidance)

Commentary – Golding and Connolly on Advising British Expats 4.2.1

Credit method

Commentary – Golding and Connolly on Advising British Expats 4.2.4

Deduction method

Commentary – Golding and Connolly on Advising British Expats 4.2.4

Deemed domicile

Commentary – Golding and Connolly on Advising British Expats 2.3Golding and Connolly on Advising British Expats 9.1.2 ; Golding and Connolly on Living and Working Abroad 6.1.6

Directors

Commentary – Golding and Connolly on Advising British Expats 6.2.4Golding and Connolly on Advising British Expats 6.3.1 ; Golding and Connolly on Living and Working Abroad 6.4.9

Dividends

Commentary – Golding and Connolly on Advising British Expats 4.2.3Golding and Connolly on Advising British Expats 5.9

Domicile of dependence, American wife

Commentary – Finney on Personal Representatives 4.4.5

Dual residence

Commentary – Golding and Connolly on Advising British Expats 3.8 ; Golding and Connolly on Living and Working Abroad 6.2.8

Employment income

Commentary – Golding and Connolly on Advising British Expats 4.2.3Golding and Connolly on Advising British Expats 5.2Golding and Connolly on Advising British Expats 5.6

Exemption method

Commentary – Golding and Connolly on Advising British Expats 4.2.4

Generally

Commentary – Golding and Connolly on Advising British Expats 4.2 ; Golding and Connolly on Living and Working Abroad 6.3.3

Income tax

Commentary – Golding and Connolly on Advising British Expats 5.2.5 ; 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 2.6

Interest

Commentary – Golding and Connolly on Advising British Expats 4.2.3Golding and Connolly on Advising British Expats 5.7 ; Golding and Connolly on Living and Working Abroad 6.10.11

Liable to tax ('subject to tax' distinguished)

Commentary – Golding and Connolly on Advising British Expats 4.2.1

OECD Model

Commentary – Golding and Connolly on Advising British Expats 4.2.1

Pensions

Commentary – Golding and Connolly on Living and Working Abroad 4.1.5Golding and Connolly on Living and Working Abroad 6.4.8 ; Golding and Connolly on Advising British Expats 4.2.3Golding and Connolly on Advising British Expats 4.3Golding and Connolly on Advising British Expats 5.11

Personal allowances

Commentary – Golding and Connolly on Advising British Expats 4.2.2

Rental income

Commentary – Golding and Connolly on Advising British Expats 4.2.3Golding and Connolly on Advising British Expats 5.10 ; 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

Self-employed income

Commentary – Golding and Connolly on Advising British Expats 6.1.5 ; Golding and Connolly on Living and Working Abroad 6.4.9

Share-based income

Commentary – Golding and Connolly on Advising British Expats 5.5.1

Tie-breaker clauses

Commentary – Golding and Connolly on Advising British Expats 4.2.3

Typical content

Commentary – Golding and Connolly on Advising British Expats 4.2.2

Withholding requirement

Commentary – Golding and Connolly on Advising British Expats 5.10.3