Non-domiciliaries and the remittance basis

View Private Client by content type:

Latest Private Client News

Featured Private Client content

Practice notes
Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
Read More >
Produced in partnership with Peter Murrin of Turcan Connell 19th May
Practice notes
Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
Read More >
19th May
Practice notes
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
Read More >
19th May
Practice notes
Private Client—Luxembourg—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
Read More >
Produced in partnership with Eric Fort of Arendt & Medernach 19th May
Practice notes
CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
Read More >
19th May
Practice notes
Beddoe applicationsWhen trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe...
Read More >
Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 19th May
Q&As
When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?This Q&A explains when it is...
Read More >
Produced in partnership with Emma Holland of Stewarts Law 19th May
Q&As
At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
Read More >
19th May
Practice notes
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
Read More >
19th May
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
Read More >
19th May
Practice notes
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
Read More >
19th May
Practice notes
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
Read More >
19th May
Practice notes
Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
Read More >
19th May
Practice notes
Statutory Wills—Court of Protection applicationsWhat is a statutory Will?Where a person is incapable of making a valid Will for themselves, the Court...
Read More >
19th May
Practice notes
Cayman Islands STAR trusts—common usesThis Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman...
Read More >
Produced in partnership with Mourant Ozannes and Carey Olsen 19th May
Practice notes
Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
Read More >
19th May

Most recent Non-domiciliaries and the remittance basis content

Q&As
What can non-UK domiciled individuals who are resident in the UK and currently unable to leave because of travel restrictions, do to avoid acquiring a...
Read More >
1st Aug
Q&As
If a UK resident non-domiciled individual receives a distribution of offshore income outside the UK, will this income be taxable in the UK?The income...
Read More >
Produced in partnership with Paul Davies of Clarke Willmott 1st Aug
Q&As
A testator wishes to leave their estate to their husband who may be resident in India at the death of the testator. Does such residency affect a claim...
Read More >
Produced in partnership with Graham Stott of gunnercooke LLP 1st Aug
Q&As
What are the inheritance tax rules concerning lifetime and testamentary gifts between UK and non-UK domiciled individuals?The main point to appreciate...
Read More >
1st Aug
Q&As
Can an individual who owns UK residential property, but is resident outside the UK for several years, claim principal private residence relief? What...
Read More >
1st Aug
Q&As
Is there a definition in case law or any guidance for what will constitute 'jewellery' under section 809X(4) and 'personal use' under section...
Read More >
31st Jul
Practice notes
The remittance basis—summaryIndividuals who are UK resident and domiciled (or deemed domiciled) are liable to pay UK income tax on their worldwide...
Read More >
31st Jul
Practice notes
Offshore trusts—capital payments to UK resident non-domiciliaries and applicable reliefsAs discussed in the UK resident non-domiciliaries—tax planning...
Read More >
31st Jul
Practice notes
The remittance basis—business investment relief—qualifying investmentsSince 6 April 2012 remittance basis foreign income and gains can be brought to...
Read More >
31st Jul
Practice notes
UK resident non-domiciliaries—tax planningThis Practice Note provides an overview of the inheritance tax (IHT), income tax and capital gains tax (CGT)...
Read More >
Produced in partnership with Stephen Parnham 31st Jul
Practice notes
Transfer of assets abroad—introductionTransfer of Assets Abroad CodeThe anti-avoidance provisions relating to a transfer of assets abroad are...
Read More >
31st Jul
Practice notes
UK taxation of offshore trusts—income tax and capital gains taxAn offshore trust is any non-UK resident trust. The trustees of offshore trusts have...
Read More >
Produced in partnership with Jenny Wilson-Smith and Emma Haley of Boodle Hatfield 31st Jul
Practice notes
Foreign loss election—remittance basis usersThis Practice Note considers the particular capital loss election that can be made by non-domiciled...
Read More >
31st Jul
Practice notes
Long-term residents and the remittance basis chargeBefore the 2008–09 tax year all UK resident and non-UK domiciled individuals (non-doms) could...
Read More >
31st Jul

Popular documents