Visas and immigration

There are various routes under which a non-UK resident may come to live and/or work in the UK. Much will depend on the individual's nationality, their financial resources, employment or business prospects, their intentions for staying in the UK on a long-term basis and the ability or desire to bring family members with them to the UK. This subtopic looks at the routes most commonly used by private clients and their companies. It also considers procedural matters, citizenship issues, the differing position of European Economic Area (ie the EU plus Norway, Iceland and Liechtenstein) (EEA) and non-EEA nationals as well as offences relating to hiring illegal workers.

For information on coming to the UK as a visitor, ie for a temporary purpose without the intention of living in the UK, see: Visitor—overview.

The main statute in this area is the Immigration Act 1971 (IA 1971), which provides for the content of the Immigration Rules and for them to be subject to parliamentary scrutiny. The Immigration Rules are made by the Secretary of State for the Home Office and set out detailed

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All in? Court confirms when a settlement is 'made' for the purposes of excluded property (Accuro Trust (Switzerland) SA v The Commissioners for HMRC)

Private Client analysis: This case considered the meaning of 'relevant property' under the settlements regime of the Inheritance Tax Act 1984 (IHTA 1984) and, in particular, the time at which this definition is to be tested. The question arose as to whether the trustees of an offshore trust established by a non-UK domiciled settlor were subject to the UK settlements regime in respect of property added to the trust after the settlor became deemed domiciled in the UK, or whether they were exempt from such charges as the trust consisted solely of excluded property. The First-tier Tribunal (FTT) held that whether trust property is excluded property is based on the status of the trust at the time that it was established, not at the time that the property in question was added to the settlement. As a result, the trust in this case did consist solely of excluded property and no inheritance tax (IHT) charges arose as a result of either the ten-year anniversary or capital distributions. The FTT was also asked to consider whether their jurisdiction was appellate, or supervisory only. The FTT held that, while their jurisdiction was supervisory, the questions raised by the trustees were relevant in establishing whether HMRC had acted reasonably and that the outcome (ie that the paid IHT should be refunded and that no further IHT was due) would be the same in either case. Written by Katherine Willmott, senior associate solicitor at Foot Anstey LLP.

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