A non-domiciled client has received income and gains from an offshore company and wants to exclude them from tax under the remittance basis. However, you are aware of a share exchange prior to this.
Why might new rules mean the basis can’t apply?
Published 23.11.2023
The deemed domicile rules for inheritance tax were tightened from April 2017, making it easier for your clients to be caught in the death tax net. How has a common misinterpretation of the rule
potentially caught clients out?
Published 26.11.2018
The remittance basis charge is paid by UK resident non-doms to exclude their foreign income and capital gains from UK tax until they actually remit them to the UK. What issues do you need to consider
when advising clients on this?
Published 27.01.2015
The way in which individuals who are resident but not domiciled in the UK are taxed is set to undergo significant changes. What is happening, how will your clients be affected and what advice can you
give them now?
Published 23.10.2015
You have a UK resident, but non-dom, client with significant cash and other assets above the IHT nil rate band who wants advice on IHT mitigation and using the cash to pay her grandchildren’s school
fees. What do you need to consider?
Published 24.02.2015
One of your non-domiciled clients has been avoiding bringing money to the UK because they inadvertently created a mixed fund years ago. How could a time-limit opportunity help, and why might it be
worth taking advantage even if making remittances is unlikely?
Published 24.01.2019
A new deemed domicile rule was introduced on 6 April 2017. What impact will this new rule have on non-domiciled UK resident clients and what action should they take to protect their status?
Published 30.05.2017
The concept of domicile status was recently the subject of a media storm. A non-domiciled client has now asked if you can help them minimise their UK inheritance tax (IHT) exposure as they will
shortly become deemed UK-domiciled. What could you advise?
Published 16.06.2022
You have taken on a new non-domiciled client that will coming to live and work in the UK later in 2020. As well as preparing their tax returns, they want you to give them some advice ahead of the
move. What are the first key issues you should consider, and what should you advise them to do ahead of...
Published 21.05.2020
You have just engaged a new client and are reviewing their paperwork. They are intending to use the remittance basis and are asking whether they can get relief in the UK for overseas losses. What can
you advise?
Published 19.12.2019