1988 Finance Act: A Change of Direction

Abstract

The 1988 Finance Act has a number of implications for the taxation of expatriates of UK origin. The main changes are outlined and the main groups of individuals who benefit or not are assessed. Some possible areas for planning maximum tax‐effectiveness are focused on.

Citation

Frost, D.J. (1989), "1988 Finance Act: A Change of Direction", International Journal of Manpower, Vol. 10 No. 5, pp. 25-32. https://doi.org/10.1108/EUM0000000000864