INTM601420 - Transfer of assets abroad: The benefits charge: Introduction
The benefits charge introduces a charge to income tax for individuals who receive a benefit as a result of a transfer of assets made by another person.
Throughout this guide the expression 바카라 사이트˜the benefits charge바카라 사이트™ is used to describe the charge that flows from ITA07/S731, previously ICTA88/S740.