BPP Learning Media Ltd's ACCA - F6 - Taxation FA 2010: Study Text PDF

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The European Court of Justice has repeatedly held that taxation provisions which discriminate against non-residents (ie treat a non-resident less favourably than a resident in a similar situation) are contrary to European Law, unless there is a very strong public interest justification. There are provisions regarding the exchange of information between European Union Revenue authorities. 2 Other countries The UK has entered into double tax treaties with various countries, such as the USA. These contain rules which prevent income and gains being taxed twice, but often include non-discrimination provisions, preventing a foreign national from being treated more harshly than a national.

Here is an example. All items are explained later in this Text. 5% Tax liability Less tax suffered Tax credit on dividend income PAYE tax on salary (say) Tax on building society interest £ 7,480 850 8,330 560 325 9,215 100 8,000 200 Tax payable Key term Total £ (8,300) 915 Total income is all income subject to income tax. Each of the amounts which make up total income is called a component. Net income is total income after deductible interest and trade losses. Taxable income is net income less the personal allowance or age allowance.

5% Tax liability Less tax suffered Tax credit on dividend income PAYE tax on salary (say) Tax on building society interest £ 7,480 850 8,330 560 325 9,215 100 8,000 200 Tax payable Key term Total £ (8,300) 915 Total income is all income subject to income tax. Each of the amounts which make up total income is called a component. Net income is total income after deductible interest and trade losses. Taxable income is net income less the personal allowance or age allowance. The tax liability is the amount of tax charged on the individual's income.

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