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Friday, February 01, 2008
UK Non-residents and non-domiciliaries – the draft new rules
The new rules for taxing UK resident non-domiciled individuals and for calculating periods of UK residence have finally been released (in draft) more than three months after their announcement in the Pre-Budget Report. The proposed provisions are even broader and more draconian than was anticipated and, to the extent that planning to mitigate their effects is possible, there is little more than two months available to do so. In context, however, there continue to be significant benefits for UK resident non-domiciliaries for inheritance tax purposes, and in respect of untaxed remittances to the UK.The linked PDF outlines some of the more salient points and is used with the premission of Lawrence Graham LLP.
LG%20Tax%20%26%20Private%20Capital%20notes%20-%20January%202008.pdf posted by Charles Monat Associates at 4:05 PM
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