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EsJ{ah^ 1954-07-22 餧a

ޥ:
mtpen 2012-9-15 20:26 o


бШS, Oӻɹѧ|YA?  

Sorry,wgѰOAnY|UwsѪOC


jؿ: s

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ޥ:
mtpen 2012-9-15 22:06 o



M, o, NQK吓, OI? I? Iήek?

YY, JʹפH@, H哋ݰ_, iRͫ{{ܭL, OƤjmڤH, ШSԥ[ɳ! ...

sFkXӤevLAڱoD@COM]AAPAOAXOnC

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ޥ:
mtpen 2012-9-15 22:19 o


W, AݤڳA, }nѤV``G様啫!  

MIѤjAnmAOPAڭoAAnOAPAѤͼvҷA\@w\D`ܳt׻AuPӡAI[ѡAѤp̡ADѤp]AҨp]CLΤiHyBADLr]ACCC

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ޥ:
Tarocake 2012-9-15 23:34 o


MIѤjAnmAOPAڭoAAnOAPAѤͼvҷA\@w\D`ܳt׻AuPӡAI[ѡAѤp̡ADѤp]AҨp]CLΤiHyBADLr]ACCC
j  rp  HHo  @U׿  D  Ǹ  ɧpHTHTv  缶H駡ǽץH@

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ޥ:
Tarocake 2012-9-15 23:30 o



DAګY}|DXhQCɥΧA`ήɩlogic, YaѮvաALzѧӥxMW
ݥA? \, bYX갭sJ㗎! رF㗎!

ϭϾǯSݿԸߡBԸߡBAԸ, Ϥ吖!

NѤUL, NߵLO! W!

O, ƫXЫ}响Xإ64P~eLu׫˶vدťĥ嘅, 嚟Τ˰ؾnnڻڻjj, pXh~吓H吖!

j  rp  HHo  @U׿  D  Ǹ  ɧpHTHTv  缶H駡ǽץH@

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ޥ:
mtpen 2012-9-16 09:50 o


ݥA? \, bYX갭sJ㗎! رF㗎!

ϭϾǯSݿԸߡBԸߡBAԸ, Ϥ吖!

NѤUL, NߵLO! W!

O ...

Shhhhhhhhhhhh,еjݭnݤjnrAKoJߨAݦhNxAJAӤ@ۡA_^xAJߤjILAxѤQGAWCAӡAM\A`AC̹^nơAWForum @ڻAo{ڳ̱RAAOw@"YNqx"AڴNuY[cool CeA@ӦK߿WBlA
: zҦbΤյLkUάdݪ, йզhK峹nAnWL 120 ίSwΤդid.

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ޥ:
Tarocake 2012-9-16 23:05 o

Shhhhhhhhhhhh,еjݭnݤjnrAKoJߨAݦhNxAJAӤ@ۡA_^xAJߤjILAxѤQGAWCAӡAM\A`AC̹^nơAWForum @ڻAo{ ...


ڤjN[JqiL, j|Dqꨫ̫eu, unaũjjڤ@_XNnF!

ڭnNp饻啲qqU, \@k!

٧ڻa, Ϲp饻HϰڦۥѶT, rTBVbѵ!
j  rp  HHo  @U׿  D  Ǹ  ɧpHTHTv  缶H駡ǽץH@

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ޥ:
Tarocake 2012-9-16 23:05 o

eA@ӦK߿WBꭻlA...
SW嚟OӷꭻlDH嘅~GI਺Өo!   

SΤS, D~HjN, cϳ]p֬۷~H!

DH, ڦzѬ۫H\ߤR, H۷evil!

ڷ|WJ, Ne洫ũj, NDNh`رF, \cW, ~~a_BFܡC
j  rp  HHo  @U׿  D  Ǹ  ɧpHTHTv  缶H駡ǽץH@

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ѱCBͱM{aӦonLV]],
owӥxh,ҥHGc,NΥhF,
Qѱaoh,Q,YYݬ,r,ѿO,
pkͧ30,^,sRS۸,
ҥHѿOWg@jѽ}t,{,,,,,
aۯ,ɦVѻ.,,kͧr,
ڻ,nnڪpT,QѱCť,ڥղ.|Y.

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ѬO91881P~,j֫صa,
WUX,wpWdux.


jؿ:

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ޥ:
rfong50/50 2012-9-14 23:27 o

Oҫ Certificate SPp̪ Certificate P. p̰OoO Certificate of Naturalization....
SCertificate of NaturalisationDuFvҡvJԷӤwC]AnkƤH哋,U٤J^y,HaܥiHAYg㗎,YN?

Xͪ,X@BYwLCountry of Origin, i.e. Made in Hong Kong, G@wi攞u^~@ӡv,YBNOC1971~k,BNOwib^~dΤu@Cq@ӧΦΦr,u^ꥻg@ӡvone spring colour (Ϥ@)C̬ҴǬæLWUnited Kingdom of Great Britain and Northern Ireland,ߤ@ODAYGEuropean UnionrӤwC

8964huFvҡv,X̤ͪ揸JԷwiӽСu^ꥻg@ӡv,if so desiredCjX@̭nkơCjѴza,Gڭnƥh@,攞ѥSҫCertificate of Naturalisation (ϤG)C

_ڤjDĤ@NJ,˱juql,]a´N,@M,aڳQwʬѦae¤,n,ۤvۤv,@wwC

[WǦ~ڤϵؤjX,cra۰IBٶ¡B]ƧڤHF,ӵѯӤѯuӶ,b~ɤU۵H,īq,{@,I|ھiڤj,bk贵ҰDqjmؤޥa_,EsJj|Fv,qlL着԰dͲYGl,ɬvlʯ[,ΰvld,hO@,HHXU䶶,nQjʥƱШ|,Mnڥyоǥ[Ш|,哋ĤiHj걵y,Noɲ@G,d哋ť_h噏A,咗nhC

[ ̫ mtpen 2012-9-17 21:53 s ]
: zҦbΤյLkUάdݪ, йզhK峹nAnWL 120 ίSwΤդid.
j  rp  HHo  @U׿  D  Ǹ  ɧpHTHTv  缶H駡ǽץH@

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ޥ:
mtpen 2012-9-17 11:06 o


SW嚟OӷꭻlDH嘅~GI਺Өo!   

SΤS, D~HjN, cϳ]p֬ݬ۷~H!

DH, ڦzѬ۫H\ߤR, H۷evil! ...

jݲQAnNAڻUOpH
: zҦbΤյLkUάdݪ, йզhK峹nAnWL 120 ίSwΤդid.

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ޥ:
Tarocake 2012-9-17 20:43 o

jݲQAnNAڻUOpH
D, jNQO!

ڳqq{hڭرFaf嚟, HΧrj!
j  rp  HHo  @U׿  D  Ǹ  ɧpHTHTv  缶H駡ǽץH@

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ޥ:
1149 2012-9-17 15:11 o

ѱCBͱM{aӦonLV]], ...

49jҴ_LV]], HuZ!

AܴX~eRXLV]] (䤤@Ө), hήɨoJU襤C

ڰݦnaaSN, ]AѨs揼咗\? N~e嘅, out, aX|ڤH쭱黄ݸܡC

ڸݩp响^ɤS胆? ^Hcheap, nhκ¹L\嘅KC

ڸܩpZ, UGX~LV响^rCN, ݴH, O@@ϦN\|ݸܡC

کOij\NWU, 啲Tη|f嚟ΦnL嘥咗啲嘢吖C\s啲, 啲TXupdate, 嘅ڦn@NL, eIsH孭XNH֨r!

LA, 揼evfT, hremindۤvnever everARLV, \哋Z, MnWWڵHȷ, Own򭷱´s, \WPC

A哋֭YͦΪƧr? A哋iQΥ~U@, ѱoΪwjg٥hmܸ귽, iꥻDq@ɸ̳evil̮`Hή`嘅ufEOv欰,G嘅YnjsϦ啲pBͳsQ着־chksdzN!

ڪAڸܩO啲uYa様s, n嚟ݪG啲@dѼHH, hQ吓ۤvӦhְڤu[aH嘅Hؤ, SiOjaj겱@啲啲gC

OӤ嘅{λݵ@ɳҰʤHε_, إߵLűMF, iﵽC

, ֭in嚟ֿǡCO, , nSUZJ, \ѭ߱εoѾnH, ZOY着咗ֿ, GשwiNl˴̧ܳC, good, isnt it?



[ ̫ mtpen 2012-9-18 09:00 s ]


jؿ: h ks
: zҦbΤյLkUάdݪ, йզhK峹nAnWL 120 ίSwΤդid.
j  rp  HHo  @U׿  D  Ǹ  ɧpHTHTv  缶H駡ǽץH@

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ޥ:
mtpen 2012-9-17 16:18 o


SCertificate of NaturalisationDuFvҡvJԷӤwC]AnkƤH],U٤J^y,HaܥiHAYg,YN?

Xͪ,X@BYwLCountry of Ori ...
L , , M Certificate of Naturalisation Certificate of Registration  Y^ꤽؤ覡@, lXͦa, ŧ descent Mi. 򥻤W̦hNYXͦa, NYJy Certificate of Naturalisation,  ŧ by descent, Certificate of Registration Mi.

Becoming a British citizen (naturalisation and registration)
What is naturalisation?
Naturalisation is a legal process whereby someone with no automatic claim to British citizenship can become a British citizen and obtain the same rights and privileges as someone who was born a British citizen.

You can normally apply for naturalisation as a British citizen if you have lived in the United Kingdom or Islands for five years or more, or are married to a British citizen and have lived in the United Kingdom or Islands for three years or more.

What is registration?
Registration is a legal process by which someone can gain British citizenship, or other British nationality status.

Registration as a British citizen is available only to people who already have specific connections to the United Kingdom or Islands, the British overseas territories, or Hong Kong.

Acquisition of British citizenship
British Citizenship can be acquired in the following ways:
  • lex soli: By birth in the United Kingdom to a parent who is a British citizen at the time of the birth, or to a parent who is settled in the United Kingdom
  • lex sanguinis: By birth abroad, which constitutes "by descent" if one of the parents is a British citizen otherwise than by descent (for example by birth, adoption, registration or naturalisation in the United Kingdom). British citizenship by descent is only transferable to one generation down from the parent who is a British citizen otherwise than by descent, if the child is born abroad.
  • By naturalisation
  • By registration
  • By adoption




ܩ  OҤW Certificate of Naturalisation DAΩDXͤHKӽ BDTC(^ݤg) Ϋאּ BNO, Dn@ȹC󤧥ΦӨo.

W Certificate of Naturalisation M Certificate of Registration OSO, LӸ`WOǤ֤O, bYDZpU,  Certificate of Naturalisation citizen status OiH transmissible , Certificate of Registration citizen N|P.


http://en.wikipedia.org/wiki/British_nationality_law

[ ̫ rfong50/50 2012-9-18 08:00 s ]


jؿ: ȹC
: zҦbΤյLkUάdݪ, йզhK峹nAnWL 120 ίSwΤդid.

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ޥ:
rfong50/50 2012-9-17 23:21 o

You can normally apply for naturalisation as a British citizen if you have lived in the United Kingdom or Islands for five years or more, or are married to a British citizen and have lived in the United Kingdom or Islands for three years or more.

YSk, ޸gڨҰD, ڪA!

iڭڭTɬPVc, HN~dv嘅Hun~^C~KiJ, HѥSҥ, Ӥ~wFC
j  rp  HHo  @U׿  D  Ǹ  ɧpHTHTv  缶H駡ǽץH@

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ޥ:
mtpen 2012-9-18 09:12 o


YSk, ޸gڨҰD, ڪA!

iڭڭTɬPVc, HN~dvHun~^C~KiJ, HѥSҥ, Ӥ~wFC
  
äpQe. ]bӽФJye, ӽФHno12ӤΥHWLd^ꪺ( Indefinite leave to remain), Yñ(Visa)W. qȩ֦֯ ILR OHighly Skilled Migrant Programme HK, Xk~d^4~Niӽ ILR. L , b2006~43, wאּ5~F.
ܩ@p , ~CN, ~]q, ~F, ӤH,۹߮v.hnXk~d^5~~iӽ ILR. Ӥ@ǥñǥ({ɱj겾hH}), nXk~d^10~~iӽ ILR, YO̧֭n11~~ӽФJy. Ӫ~HҩdλEӮפjTW[(SOOӦ۫nȩM). oӽиw󤵦~ 78}lѭӪ2~אּ5~F. YWҭz̧3~M5~ܧַ|ܬ6~F.

ԲӸ, iѦҥHUs:

http://en.wikipedia.org/wiki/Indefinite_leave_to_remain

[ ̫ rfong50/50 2012-9-18 12:15 s ]


jؿ:

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rfong50/50 2012-9-18 12:09 o

äpQe. ]bӽФJye, ӽФHno12ӤΥHWLd^ꪺ...
SQ^yk, ڶ}lիdC

Nڳv@ѥSֹ, ]ڤzѩλPƹ꦳ҥXJC

ݦѥS_ťL, N揸European UnionMY^ꥻg@, b^@qɴ, sayWL@~, AJҮɳQ?
j  rp  HHo  @U׿  D  Ǹ  ɧpHTHTv  缶H駡ǽץH@

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ޥ:
mtpen 2012-9-18 17:36 o


SQ^yk, ڶ}lիdC

Nڳv@ѥSֹ, ]ڤzѩλPƹ꦳ҥXJC

ݦѥS_ťL, NEuropean UnionMY^ꥻg@ ...
O, ӤpA, Y European Union MY Full United Kingdom of Great Britain and Northern Ireland Passport(Y passport Nε), `pUOND. p̦B8~N^hLϤ@. p̸չLT,|~N^hݥBpassport Ob^j]sOND.

ߪBͤjحnh, ^ӦA.

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ޥ:
mtpen 2012-9-4 09:07 o


Su, ¹L!

WL65ѰLM咗ɥͷN, Sν, O_KCGT (Capital Gains Tax) SΦB~K|Buf, ҷЦѥSڰ吓啲Taxman!

ڰOoڭ ...

kA\ҡCڤssecretariatwalert \aڱN928|WXtߡAIbNXpUAڦ\aiQ鰾formal  agenda ]to address Transfer Pricing issues )CAڻU򦳤DݭnڤUP}|ɸiC

The main thrust of your enquiry is that you have concernsthat your friend may become liable to UK capital gains tax in respectof properties and businesses sold whilst they have been in Hong Kong (followingtheir departure from the UK in 2008).



The key factor in respect of whether any UK capital gains becomespayable is their UK residence status as opposed to their domicility.



The broad rule is that, if they have been not resident (and notordinarily resident) in the UK for a full five tax years between the date thatthey left the UK and the date of their return, they will not be liable tocapital gains tax on any taxable gains.



It is worth noting that a tax year in the UK commences on 6 Aprileach year and therefore the exact date of their departure will be a key pointin respect of their specific situation.



There are other issues which we would need to explore. Forexample, any assets disposed of must not have been held for the purpose of atrade, profession or vocation.



Additionally, if any of the property sold was their only residencethen no capital gains tax would be payable regardless of how long they are notresident in the UK.



Finally, the definition of resident and ordinarily resident is setout within UK tax legislation and is based on factors such as how many days peryear they may have spent in the UK, how many years they had been in the UKprior to their initial departure in 2008 and for what purposes they had been inthe UK historically.



In short, the situation is slightly more complex that may at firsthave been believed and will be based on the specific circumstances of your friend.


ѤjApGATw2013~^yCAAڥiHs|A}file,ðݥѨMMAUxconfirmation @O١CnH}file󰣮IǤHڻAϤAګO2013~331e\a@w|xߨUAƦܫɧApXktax burden( we^CL4}lN@wݭڭCڭ̤@{AΫȮAu|⤧ҡC


jؿ: \

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ޥ:
Tarocake 2012-9-18 19:21 o


kA\ҡCڤssecretariatwalert \aڱN928|WXtߡAIbNXpUAڦ\aiQ鰾formal  agenda ]to address Transfer Pricing issues )CAڻU򦳤D ...
D`PES!

nڤjNѿAOnS̡CѦenquiryĤ@ɶ_, iҩѥSb^aC

ڭnƨǤ֮ɶhŪtaxman^_, ȮɤΥZѥS!


jؿ: \
j  rp  HHo  @U׿  D  Ǹ  ɧpHTHTv  缶H駡ǽץH@

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ޥ:
rfong50/50 2012-9-18 18:44 o


O, ӤpA, Y European Union MY Full United Kingdom of Great Britain and Northern Ireland Passport(Y passport Nε), `pUOND. p̦B8~N^hL ...
SAڳ攞P, MLJNH|TCӥi঳啲H|Q, ڵyAARC
j  rp  HHo  @U׿  D  Ǹ  ɧpHTHTv  缶H駡ǽץH@

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ޥ:
mtpen 2012-9-18 20:55 o


D`PES!

nڤjNѿAOnS̡CѦenquiryĤ@ɶ_, iҩѥSb^aC

ڭnƨǤ֮ɶhŪtaxman^_, ȮɤΥZѥS!:hands ...

DA\Y|⤧ҡAOdA\ڡANڭg\A_X|b\Wqe\C


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ޥ:
mtpen 2012-9-18 21:02 o


SAڳP, MLJNH|TCӥi঳H|Q, ڵyAARC
O, {b European Union  United Kingdom of Great Britain and Northern Ireland Passport b~[WOX passport O, NHO British subject. Hۭ^ꥻgJҹqƤ, qeg passport ƵΪHO passport , wאּxsFqӤHƪɮפ. ], CJҸp¾ˬd, ëDӤH European Union  United Kingdom of Great Britain and Northern Ireland passport, ӬOˬdxs󤤥qӤHɮפƨӮֹpassportHMvQ.

ڬ۫HpassportHOӪDۤv British subject status, bqƦ~N, OزV]. YuqƦ~, ߧYӽФHȥΧs, _hCJҳ|Doͪ.


jؿ: q

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pkͤw^F,oѳoWx_a.
ڮa٦ӫȩ,ѱCNOnox_,
X~K,,,x_a]D`}G,o]D`N.
P@oW۶]x_@,YA,Fx@dh
ٻnYnY,@dh=3,,MnY,Ys׳
iHF,ߤW,ѱChoó},12Ih~^,
PG,ȱaoY\,x,
4Iheoh,xWTѤ.
pkͰݧ,o}G,ڹyF@U,,٦n,
"٦nNO}G",,onˤ,

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osD


nnGQװϬOHYɤWd覡B@AҦduʡBʤΥ߳Atk߳dCӤ@dץuNḓӤHNAëD߳AΤᤣHऺeAۦP_euʡCΤUAΤMDM~N(pABkߩΧ굥D)Cѩ󥻰QװϨuYɤWdvB@覡ҳWAG৹ʹҦdAYŪ̵o{dX{DApڭ̡CQװϦvRdΩڵHhWdAPɥ禳RdvQCżgʨ©yBBVⱡɤOΤHסAqЦ۫ߡCOd@kvQC


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