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Sven's son

28 September 2006
Issue: 4077 / Categories: Forum & Feedback

My son, who is a United Kingdom citizen, lives and works in Sweden where he is assessed to and pays Swedish tax. He is the joint owner of a property in the UK, in respect of which he has a mortgage in his name with a UK building society. The property remained unoccupied until 2005-06 and during that year it was let at a total rent of £575 per month.

My son who is a United Kingdom citizen lives and works in Sweden where he is assessed to and pays Swedish tax. He is the joint owner of a property in the UK in respect of which he has a mortgage in his name with a UK building society. The property remained unoccupied until 2005-06 and during that year it was let at a total rent of £575 per month.
The other owner is taxed in the UK on his share of the rent but what is the tax position for my son? Is he merely taxed in the UK in respect of his share of the rent or should it also be taxed in Sweden together with his other assessable income in that country? Apparently there is no personal allowance for the calculation of tax in Sweden.
I am concerned that my son should...

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