International aspects of personal taxation for ATX-UK - self-test: answers

Test your understanding: answers

(1). All of Lark’s UK income will be subject to UK income tax because UK source income is always subject to UK income tax.

Lark’s overseas income will be subject to UK income tax because Lark is UK resident. The remittance basis will be available because Lark is neither domiciled nor deemed domiciled in the UK.

(2). Raven’s rental income in respect of the property situated in Twitcheria will not be subject to income tax in the UK because Raven is not resident in the UK.