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Tax professionals’ views of the industry’s hottest topics
Tax practitioners can find useful snippets of tax information and advice in the press releases and newsletters of other professional firms.
This article includes recent material issued by top 50 accountancy practices and includes some topical tax tips.
Remittance basis charge
The announcement in the 2014 autumn statement that the non-dom charge is going up to £90 000 for those who want to continue to access the remittance basis after they have been resident in the UK for 17 out of the past 20 years was a bit of a surprise.
It sounds like a sensible linking up with the inheritance tax deemed domicile rules but unfortunately it isn’t when you think about it. It is also bound to cause confusion because the inheritance tax rules deem the individual to be UK domiciled whereas the non-dom charge effectively confirms the non-dom status of the individual. What is...
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