Words and Phrases - "relieved from tax"
1 June 2018 External T.I. 2017-0723051E5 - Meaning of "Relieved from Tax"
Canadian royalties received exempt of U.K. tax by non-dom U.K. resident not eligible for Treaty-reduced rate
A Canadian author (X) who became resident but not domiciled in the UK thereafter received royalties from a Canadian publisher, that were not...
Words and Phrases
relieved from taxLocations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Treaties - Income Tax Conventions - Article 12 | rate reduction inapplicable where received by remittance-based UK resident free of UK tax | 132 |