International aspects of personal taxation for P6 (UK) - self-test

Test your understanding

(1). In the tax year 2016/17 Lark is resident in the UK but domiciled in the country of Twitcheria.

Explain how Lark will be subject to UK income tax in respect of both UK and overseas income.


(2)
. Raven is domiciled in the UK but has been resident in the country of Twitcheria since the tax year 2008/09.

Explain how Raven’s rental income in respect of a property situated in Twitcheria will be taxed in the UK.


(3)
. Robin is domiciled in the country of Twitcheria and resident in the UK. In the tax year 2016/17 he has overseas income of £38,000 and overseas gains of £1,900.

Explain Robin’s position in relation to the remittance basis.


Answers