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The Corrections: taxpayers required to address errors in offshore tax reporting by 30 September 2018 or face stringent new penalties

United Kingdom - August 1 2018 For some years now, the UK tax legislation has tended to treat offshore non-compliance by UK taxpayers more harshly than non-compliance in relation to...

Mark Summers.


Sweet surrender: offshore life insurance policies for non-UK domiciliaries

United Kingdom - July 23 2018 Historically, UK resident non-domiciliaries have tended to hold liquid assets in one of two ways: within a directly-held investment portfolio or via...

Catrin Harrison.


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...


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...


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...