This guide to the taxation treatment of individuals leaving and returning to the UK explains fully the principles governing UK taxation of expatriates and has comprehensive coverage of the subject matter, from relief for relocation expenses to tax concessions for new UK residents. It is written in a clear and straightforward way and places particular emphasis on tax planning. The book contains numerous fully-worked examples, indicating the potential tax planning opportunities and the not so obvious pitfalls. Drawing on the practical experience of the author and his KPMG colleagues, it includes expert advice to meet the needs of the general practitioner.
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