Simon Rylatt and Jenny Wilson-Smith (Boodle Hatfield) answer a query on the operation of the revised draft FB rules on non-doms and offshore trusts.
Establishing ordinary residence
Recharacterisation due to tax avoidance and double taxation
Principal private residence relief and extensive grounds
Ceinwen Rees and Richard Ward (Debevoise & Plimpton) explain how the UK’s anti-hybrid rules may apply to a complex international private equity fund.