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 (Earnings and Pensions) Act 2003 section 375
Meaning of "qualifying arrival date"
Section 375 defines what counts as a "qualifying arrival date" for a non-domiciled employee arriving in the UK to perform employment duties, a concept used in sections 373 and 374 to determine eligibility for travel cost deductions.
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.