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The mystery of the new remittance basis of taxation is investigated by SAM HART
KEY POINTS
- Tax liability of offshore income brought into the UK.
- Effect of not claiming the remittance basis.
- When is remitted income taxable?
‘Hastings mon ami I have a petit problème with which I hope you are able to help me. I am as you know the most famous Belgian detective in all the world but even I am at a loss at how to find this missing money.
‘The problem is this: I have lived in this marvellous country for many years I was young and fit when I arrived and alas I am now old and weary but I have always been proud of my Belgian heritage.
'I consider myself to be Belgian and it has always been my intention to return there before I die.
'I am also fortunate...
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