15 May 2019
Non-residents and UK real estate
UK real estate held by non-residents has been subject to frequent tax changes over recent years. This article explores further recent and forthcoming changes to an already complex regime.
9 Dec 2018
Deadline approaching for non-doms to “cleanse” offshore mixed accounts
Non-domiciled individuals must clean up their offshore mixed bank accounts by 5 April 2019 if they wish to be able to remit funds to the UK at a lower tax rate.
9 Dec 2018
Offshore trusts – traps for the unwary
The 2017 trust changes have implications for non-doms with trusts, irrespective of the duration of their residence in the UK.
19 Nov 2018
Trust taxation – further change ahead?
The UK government is seeking views on the case for reforming the trust tax regime.
15 Oct 2018
Avoid jeopardising tax treatment of protected foreign trusts
Long-term resident non-domiciled individuals must exercise caution before transacting with their offshore trusts, otherwise they risk permanently losing the preferential tax treatment.
8 Oct 2018
Taxation of “non-doms” – where are we now?
Deadline approaches for long term resident “non-doms” to start reporting worldwide income to HMRC.