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Non-doms: an update for the dazed and confused

United Kingdom - April 23 2018 In his Budget speech in July 2015 the then-Chancellor George Osborne announced far-reaching tax changes in relation to foreign domiciliaries...


Non-UK domiciliaries: Inheritance tax issues and opportunities

United Kingdom - April 19 2018 This note is intended as an introduction to inheritance tax (IHT) issues that need to be considered where a “non-dom” (an individual domiciled...


UK resident non-UK domiciliaries: the remittance basis

United Kingdom - April 19 2018 This note is intended as an introduction to UK tax issues that need to be covered where a “non-dom” (an individual domiciled outside the UK) is...


Double act: what the two forthcoming Finance Acts will mean for non-doms and beneficiaries of non-resident trusts

United Kingdom - September 22 2017 Hot on the heels of the Finance (No.2) Bill 2017, the government has released a draft Finance Bill 2018-19......

Catrin Harrison.


Tainted love: ensure your trust stays protected

United Kingdom - September 18 2017 The April 2017 tax reforms in relation to foreign domiciliaries include major changes to the regime that applies to offshore trusts. These changes...