Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 728
Individuals receiving capital sums as a result of relevant transactions
Section 728 sets out when a UK-resident individual who receives a capital sum connected to a transfer of assets abroad is treated as having taxable income, and how the amount of that deemed income is determined.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.