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About time

Following the long-awaited consultation on reforms to the taxation of non-doms,

Kate Johnson issues a plea to the government to give practitioners the time to advise clients clearly in future

7 October 2016

In July 2015, during the Summer Budget, the government announced that changes would be made

to the taxation of non-doms. These changes include a new ‘deemed domicile’ rule for all taxes after 15 years of UK tax residence, changes to the taxation of offshore trusts,

and the introduction of an inheritance tax charge for UK residential property held by offshore companies.

Further detail was included

in the technical briefing notes which accompanied the

Budget. In the case of the

new inheritance tax charge

for residential property, the briefing note acknowledged that in many cases there would be a tax charge incurred when removing these properties from such structures and suggested that...

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