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 643K
Cases where deemed income attributed to recipient of onward gift
Section 643K deals with situations where an onward payment from a settlement is received by someone who is either non-UK resident or who is UK resident but uses the remittance basis of taxation, and sets out how the deemed income is attributed so that the onward gift rules can continue to apply down the chain of recipients.
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.