ACCAglobal Accountant杂志-2012年3月刊第五讲

ACCAglobal Accountant杂志-2012年3月刊第五讲

ACCA Student Accountant magazine archive March 2012


RELEVANT TO ACCA QUALIFICATION PAPER P6 (UK) AND PERFORMANCE OBJECTIVES 19 AND 20 2012 ACCA



这是财政法的2011个版本的这篇文章。这是有关候选人坐—（英国）考试在2012。考生报考—（英国）2013指金融法2012版的这篇文章，被出版在特许公认会计师公会的网站2013。以在英国取决于个人的住宅，住宅和普通住所的地位，加上位置的资产的来源和他们的收入。这是一个棘手的地区，可以是混乱的。本文的目的是清除任何混乱，你可能有。


它开始与一些基本的规则，了解使我们能够确定特定领域的税收影响的一个人来，或者离开，英国。然后它接着审查这些领域的一些细节，并提供了一套明确的问题请为确定一个人的责任，英国税收。最后，它涉及简单影响的双重税收减免和条约。

International travellers
This is the Finance Act 2011 version of this article. It is relevant for candidates sitting the Paper P6 (UK) exam in 2012. Candidates sitting Paper P6 (UK) in 2013 should refer to the Finance Act 2012 version of this article, to be published on the ACCA website in 2013.

Liability to tax in the UK depends on an individual’s residence, ordinary residence and domicile status, together with the location of their assets and the sources of their
income. It is a tricky area and can be confusing. This article aims to clear up any confusion you may have.

It begins with some basic rules, an understanding of which enables us to identify the particular areas of tax affected by an individual coming to, or leaving, the UK. It then goes on to review those areas in some detail, and provides a clear set of questions to ask in order to determine an individual’s liability to UK taxes. Finally, it deals briefly with the impact of double tax relief and treaties.

Some basic rules
Generally, the UK tax position of an individual who has always lived and worked in the UK (ie someone who is resident, ordinarily resident and domiciled in the UK) is as
follows:
• Income tax (IT) on worldwide income.
• Capital gains tax (CGT) on worldwide assets.
• Inheritance tax (IHT) on worldwide assets.

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