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Book Review

Brian Friedman reviews Tolley's Expatriate Tax Planning 2008–09 by Amanda Sullivan. Publisher Lexisnexis 712pp ISBN 9780754535331.
Global Mobility and Globalisation are the watchwords of the modern economy — and nowhere is this more true than in Britain today. The UK is quite simply the most diverse and cosmopolitan business destination in the world. Consider the following statistic — one third of all FTSE 50 companies have a non UK domiciled Chief Executive officer and 98% have at least one non-UK national on their board of directors. There is no other country in the world that has so many non-nationals leading their largest and most prestigious companies.
HMRC estimates have suggested that about 200 000 individuals claim to be non-domiciled. However the extent of this understatement is clear immediately to...
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