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Tax on foreign income

In: Tax Guide 2001–2002

Author

Listed:
  • Walter Sinclair

Abstract

If you obtain any income from investments and businesses situated overseas, you will normally be charged to income tax under Case IV or Case V of Schedule D. Case IV applies to income from ‘securities’ unless the income has already been charged under Schedule C or its successors (8.2). Case V applies to income from ‘possessions’ outside the UK. This includes businesses but does not cover emoluments from any overseas employment (18.5).

Suggested Citation

  • Walter Sinclair, 2001. "Tax on foreign income," Palgrave Macmillan Books, in: Tax Guide 2001–2002, chapter 18, pages 278-289, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-50544-5_18
    DOI: 10.1057/9780230505445_18
    as

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