Migration: United Kingdom

Principally, this has been due to the changes in the Finance Act 1977, the various mini budgets and the exchange control changes, many of which are relevant to the subject matter of this work. The Revenue has just revised its useful practice notes, IR 25 1977, dealing with the taxation of foreign earnings.

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The law and practice in this work is that at 10th] anuary 1978. To complete this work in Autumn 1977, as originally intended, was impossible. Principally, this has been due to the changes in the Finance Act 1977, the various mini budgets and the exchange control changes, many of which are relevant to the subject matter of this work. Gratitude is expressed to the publishers for their patience. The Revenue has just revised its useful practice notes, IR 25 1977, dealing with the taxation of foreign earnings. The new IR 25 1977 modifies only slightly the IR 25 in Appen­ dix4. It will be appreciated that in this work it is impossible to provide for exhaustive treatment of all the taxes. Complexity in some places has been set aside for simplicity and clarity. Any such selectivity consisting of various emphases and omissions rests solely on fallible judgment. It is hoped that some light nevertheless is cast on the basic facets relevant to migrants. Too often these facets are not dealt with appropriately, dealt with separately without any co-ordination or submerged in a plethora of exotic detail of interest to academics and theoreticians only. Further reading is suggested in the Bibliography. Many thanks for assistance, constructive suggestions and encouragement are due (in no particular order) to Dr. J. Barry Bracewell-Milnes of Erasmus University Rotterdam, Dr. Nico Nobel of Nobel & Van WierstBV, Dr. Albert Radler, Edode V ries of Gray's Inn and] eremy Lamb of Comprehensive Financial Services.