Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Consultation tightens taxation of non-domiciles

23 August 2016
Issue: 4564 / Categories: News

Long-term residents and inheritance tax on UK residential property.

A further consultation on the reforms to the taxation of non-domiciles has been published. It covers several areas.

First it updates the proposal consulted on in September last year that will deem long-term residents as UK domiciled for tax purposes once they have been resident in the UK for 15 of the previous 20 years. In this latest document the Treasury responds to comments arising out of that.

Second it responds to the proposal (also consulted on in September) to treat an individual as deemed-domiciled in the UK for tax purposes when they are living in the UK if they were born here and had a UK domicile of origin. In essence the Treasury says it intends to legislate the reforms as set out in the initial consultation document.

Third the consultation sets out the detail of proposals to charge inheritance tax on...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon