Treatment of loans secured on foreign income or gains by remittance basis users

Published on: 03 May 2022

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Specialist Tax Regulatory Materials

Article summary

The CIOT publishes updated note, prepared by the CIOT, STEP and ICAEW, on HMRC’s approach to the treatment of loans secured on foreign income or gains by remittance basis users.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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