TITLE

REMITTANCE BASIS FOR DUAL CONTRACTS

PUB. DATE
September 2014
SOURCE
Accountancy;Sep2014, Vol. 153 Issue 1453, p28
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article reports on new guidance issued by Her Majesty's Revenue and Customs (HMRC) of Great Britain regarding the remittance basis for dual contracts, which states that starting April 6, 2014, those who meet the requirements cited in the Income Tax Act 2003 will be taxed on the arising basis.
ACCESSION #
98407163

 

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