ABSTRACT
In discussing in Chapter 11 the characteristics of a good tax structure, we have stressed (pp. 16–18) the importance of international aspects. We now consider how the various reforms suggested in this Report might be applied to the circumstances of taxpayers who:
Are based in the United Kingdom but have income or resources abroad.
Are based overseas but have income or resources in the United Kingdom.
Change their base from the United Kingdom to overseas (emigrants) or from overseas to the United Kingdom (immigrants).
Are liable to UK tax on income which has borne foreign tax.
