The Income Tax Division of Treasury has today issued Guidance Note GN 51 “Income Tax Cap” which explains the changes that were made to the income tax cap regime as part of the 2014 Budget.
The Guidance Note is available on the Isle of Man Treasury Income Tax Division’s website at:
http://www.gov.im/categories/tax,-vat-and-your-money/income-tax-and-national-insurance/tax-practitioners-and-technical-information/guidance-notes/
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