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TJ topics: non-dom reforms

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The recent reforms to the taxation of non-UK domiciliaries date back to George Osborne's 2015 Summer Budget, when the then chancellor declared:

'There are some fundamental unfairnesses in the non-dom regime that I am putting a stop to today ...  British people should pay British taxes in Britain, and now they will.'

Tax Journal examines the provisions now contained in the current Finance Bill and the draft provisions for inclusion in Finance Bill 2018, with recent commentary on:

With thanks to authors Arabella Murphy, Simon RylattJonathan Shankland, Matthew Shayle, Celia Speller, Claire Weeks and Jenny Wilson-Smith.