The concepts of residence and domicile are used to establish the extent of an individual's liability to UK taxation. This Practice Note provides a summary of the UK...
This Practice Note briefly summarises the main UK taxes which may apply to non-UK resident individuals, including income tax, capital gains tax (CGT), inheritance tax...
Overseas clients (ie non-UK resident and non-UK domiciled) may wish to benefit individuals who are resident, or may become resident, in the UK. Their intention could be...
The Practice Note deals with the income tax and capital gains tax (CGT) issues arising for individuals who are not UK resident and not domiciled in the UK (ie neither...
Generally, where an overseas client owns an asset in the UK, their primary concern will be UK inheritance tax (IHT). For UK residential property, capital gains tax must...
FORTHCOMING CHANGE relating to collective investment schemes: HMRC consulted from 17 September 2019 to 25 October 2019 on draft regulations that amend the rules for...