ABSTRACT
This chapter is intended to be mainly factual in its presentation of taxation in the United Kingdom, but with a place for an epilogue in which is discussed the economic well-being of a country in relation to taxation, and in the United Kingdom in particular. Both cases are subject to reduction where necessary for double taxation relief infra. Certain double taxation relief treaties to which the United Kingdom is a party, provide that residents in the countries concerned who are not resident in this country are exempt from United Kingdom tax on limited classes of income arising in the United Kingdom. A person not resident in the United Kingdom, whose country of residence has not signed a double taxation relief agreement with the United Kingdom is (with minor exceptions) liable to United Kingdom tax without double taxation relief.
