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NON-DOMICILED


Sophie Dworetzsky and Catrin Harrison (Charles Russell Speechlys) consider what is meant by ‘settlor’ in the context of the protected settlement and tainting rules. 
In this month’s briefing, Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments in the private client arena, including the new non-dom proposals; changes to the IHT residence nil-rate band provisions; the end of offshore disclosure facilities; and views and behaviours in relation to ATED.
 

Arabella Murphy and Claire Roberts (Maurice Turnor Gardner) answer questions on the recent government consultation, looking at what is proposed, including the reform to non-UK resident trusts.

What can we expect in the forthcoming condoc on non-doms?

Whilst there will be no repeal of the non-dom rules, we can expect further tinkering, writes Mark Davies (Mark Davies & Associates). 

Jo Summers (PWT Advice) answers a query on remittance issues on payment to UK company

Karen Bowen, a tax director at Francis Clark, answers questions on HMRC's recent change in practice.

Card image Kevin Hall, George Bull, Punam Birly, Chris Agnoli, Michael Alliston, Sandy Bhogal, Andrew Goldstone, Patrick O'Gara, Sophie Dworetzsky

Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.

Marilyn McKeever asks whether new draft provisions spell the end for dual employment contracts for non-doms

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