joel and Kato are a married couple who have lived comfortably in a country in the Gulf Region for the past twenty-five years; they have accumulated some life-savings and other investments from which they are earning good savings income and dividend income; this income will put them well within the higher rate band of taxation in the UK. They are considering returning to the UK, which they left in their mid-twenties. They are both professionals and should not have any problems finding well-paying jobs in the UK.

They are worried about the tax impact of their intended move back to the UK.

1. Prepare the questions you would want to ask Joel and Kato in order to advise them appropriately, stating the reasons for the questions.

2. Write a professional letter to Joel & Kato including the questions in (a) and asking for a meeting with them. ACCA tax-UK f6