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Residence & Domicile Review

In the first of two articles Janet Paterson and Richard Holme partners Creaseys LLP look at the draft legislation on residence and domicile and ask what it means for residence domicile and the remittance basis of taxation
Following the Pre-Budget statement of 9 October 2007 we have at last now been provided with the draft legislation released on 18 January 2008 on the taxation of non-domiciliaries (and individuals regarded as not ordinarily resident) and also in relation to the definition of residence. Some of the implications of this legislation are vast and non-domiciliaries resident in the UK who have become accustomed to arranging their affairs such that they live in the UK without really paying any income or capital gains tax will now be in for a...
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