Author Harriet Brown
Edition 1st
Publication 2018 (exact timing TBC)
Length 130pp (est.)
Suitable for Tax advisers, Offshore clients
Price 65
ISBN 9781908545909

Non-domiciled Individuals - the Tax Rules


Availability: - This book is not yet published. Please call or email us to reserve your copy, without obligation.

Please note that the publication of this book has been deferred but we still hope to publish it in 2018.

Changes to the taxation of individuals who are not domiciled in the UK are expected to apply (with retrospective effect) from 6 April 2017. There is a new deemed domicile rule, based on 15 out of the past 20 years, with rebasing provisions for offshore assets. The rules have an impact for inheritance tax, capital gains tax and income tax.

This brand new title, written by barrister Harriet Brown of Old Square Tax Chambers, clearly explains the new rules and the practical implications thereof.

Contents include:

  • Introduction;
  • Common law domicile;
  • An introduction to UK provisions relying on domicile (IHT, income tax, CGT);
  • Deeming provisions;
  • IHT deemed domicile (including new 15/20 rules);
  • Income tax and CGT deemed domicile;
  • IHT and excluded property settlements;
  • CGT and deemed domicile: other rule changes;
  • Income tax and deemed domicile: other rule changes;
  • Cleansing of mixed funds.