Market leading insight for tax experts
View online issue

Residence and Domicile Reform

Nigel Doran partner in the corporate tax group at Macfarlanes LLP considers the changes to the taxation of share-based remuneration brought on by the recent residence and domicile reforms
Much ink has been spilled in the national press in recent months on the Chancellor's reform of capital gains tax and the closely-linked reform of residence and the remittance basis for non-UK domiciliaries. There have also been a fair few articles in the tax press (notably The Tax Journal) on these topics. This is not the place to add to the Chancellor's woes or to consider those topics any further. However what I will do in this article is consider the changes to the taxation of employment-related securities which have come a little unexpectedly in the wake of these other reforms. This...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.