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NON-DOMICILED


The non-doms reforms: a practitioner view starpremium
Card image Helen McGhee
Helen McGhee (Joseph Hage Aaronson) considers how practitioners should be advising clients during this uncertain time.
3 April 2024
What the Budget means for non-UK resident trusts starpremium
Card image Edward Hayes
Edward Hayes (Burges Salmon) explains what settlors and trustees should be doing now in light of the Spring Budget announcements.
13 March 2024
The UK’s non-dom regime: the end of the road? starpremium
Card image Sophie Dworetzsky
Card image Dominic Lawrance
Sophie Dworetzsky and Dominic Lawrance (Charles Russell Speechlys) share their views on the current tax regime for UK resident non-domiciled individuals and what might happen under a Labour government.
31 January 2024
Protected settlements: tainted love premium
Card image Sophie Dworetzsky
Card image Catrin Harrison
Sophie Dworetzsky and Catrin Harrison (Charles Russell Speechlys) consider what is meant by ‘settlor’ in the context of the protected settlement and tainting rules. 
22 June 2020
Private client briefing for October 2015
Card image Andrew Goldstone
Card image Victoria Howarth
In this month’s briefing, Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments in the private client arena, including the new non-dom proposals; changes to the IHT residence nil-rate band provisions; the end of offshore disclosure facilities; and views and behaviours in relation to ATED.
 
15 October 2015
Q&A: Consultation on the reforms to non-domiciliaries
Card image Arabella Murphy
Card image Claire Weeks

Arabella Murphy and Claire Roberts (Maurice Turnor Gardner) answer questions on the recent government consultation, looking at what is proposed, including the reform to non-UK resident trusts.

8 October 2015
Non-dom changes slip out
Card image Stephen Smith

What can we expect in the forthcoming condoc on non-doms?

1 October 2015
What might foreign domiciliaries expect from the new government?

Whilst there will be no repeal of the non-dom rules, we can expect further tinkering, writes Mark Davies (Mark Davies & Associates). 

22 May 2015
Remittance issues on payment to UK company premium
Card image Jo Summers

Jo Summers (PWT Advice) answers a query on remittance issues on payment to UK company

21 May 2015
Q&A: Withdrawal of HMRC concession on commercial loan arrangements for non-doms
Card image Karen Bowen

Karen Bowen, a tax director at Francis Clark, answers questions on HMRC's recent change in practice.

12 September 2014
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