Non-Reporting Funds and Rebasing

Posted at 3:35 pm on February 1, 2017 by John Kavanagh

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 2017 would be able to… Continue reading

Non-dom changes: Rebasing, trusts and mixed funds

Posted at 9:45 am on October 3, 2016 by John Kavanagh

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 rules affecting non-UK domiciled UK… Continue reading

Non-Doms: Draft legislation on the new rules on deemed domicile for tax purposes

Posted at 3:53 pm on February 5, 2016 by John Kavanagh

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 those changes, in which Taxxa… Continue reading

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