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:
I Are based in the United Kingdom but have income or resources abroad. 2 Are based overseas but have income or resources in the United Kingdom. 3 Change their base from the United Kingdom to overseas (emigrants) or
from overseas to the United Kingdom (immigrants). 4 Are liable to UK tax on income which has borne foreign tax.
