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Non-dom reform: the proposals

Speed read
In the 2024 Spring Budget, Chancellor Hunt announced that the taxation of non-UK domiciled residents would be fundamentally and radically altered. The proposals from the Conservative Party are light on detail but give a broad indication as to how the new regime on foreign income and gains is intended to operate. Disappointingly, significantly less detail has been provided as to how these changes will interact with IHTA 1984. However, the uncertainty is in reality even greater still, as it is expected that the Labour Party (which has provided even less information) will win the forthcoming General Election.

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