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Non Domiciliaries (Non Doms)

04 November 2024

Changes to the taxation of non-UK domiciled individuals - part 1 - inheritance tax
The detail of the reforms to the taxation of non-UK domiciled individuals as set out in the technical guide published alongside the Autumn Budget. We look at the inheritance tax impact for long-term resident individuals and settlors of excluded property trusts. This is the first of a series of three bulletins examining the reforms

15 August 2024

International trends in the taxation of foreign income, capital gains and wealth
To what extent is taxation a reason for moving from or to another country

31 July 2024

Changes to the taxation of non-UK domiciled individuals from April 2025 - the Government's initial plans
The new Government's plans for the replacement of the non-dom tax rules with a new residence-based regime. Further details will be provided at the 30 October Budget