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 (Trading and Other Income) Act 2005 section 643J
Cases where income treated as arising to recipient of onward gift
Section 643J determines when an onward gift received by a UK-resident individual is treated as their taxable income, depending on whether or not they use the remittance basis of taxation.
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.