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Home / Simons-Taxes /Personal and employment tax /Part E6 Overseas issues /Division E6.4 Double taxation relief for income tax and capital gains tax /Introduction to double taxation relief / E6.404 Examples—liability to more than one tax, or to different taxes in different jurisdictions
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E6.404 Examples—liability to more than one tax, or to different taxes in different jurisdictions


Personal and employment tax

Due to differing treatment of transactions in different jurisdictions, there can be practical difficulties relating taxes paid in one jurisdiction, to those paid in another jurisdiction. In some cases liabilities to different taxes may arise in different jurisdiction, or to more than one tax in each jurisdiction. A basic requirement of TIOPA 2010 is that DTR relates to foreign taxes which are of a similar character to those in the UK1. The following list of examples is not exhaustive:

  1. Ìý

    •ÌýÌýÌýÌý A person domiciled in the UK who makes a gift of a foreign asset may be liable

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