Tag: non-doms
Non-Reporting Funds and Rebasing
Non-Reporting Funds and Rebasing As our previous blog posts outlined, there are substantial changes to the taxation of long-term resident UK non-domiciliaries which take effect from 6 April 2017. The announcement in March 2016 that non-domiciled individuals who will become deemed domiciled for income tax and CGT purposes on 6 April […]
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Non-dom changes: Rebasing, trusts and mixed funds
Non-dom changes: Rebasing, trusts and mixed funds The Government recently updated the consultation on the changes to the taxation of non-UK domiciled individuals. We commented on some of the proposals in a previous blog. Although draft legislation is still not forthcoming, there have been some clarifications of the proposed tax […]
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Non-Doms: Draft legislation on the new rules on deemed domicile for tax purposes
Non-Doms: Draft legislation on the new rules on deemed domicile for tax purposes On 2 February 2016, HMRC issued the draft legislation effecting the changes to the taxation of non-doms as announced in the Summer Budget of 2015. This is the latest stage in HMRC’s consultation exercise in relation to […]
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