Please note that this article was published before the non-dom legislation was finalised and brought into force on 6 April 2025. Although rumours abounded in the two weeks leading up to the Chancellor’s Spring Budget speech on 6 March 2024
More about Non-dom analysis: A political budgetWhen resolving a dispute with an employee, employers should be mindful of the claims which typically cannot be waived under a settlement agreement. This update summarises the limitations on waivers under a settlement agreement and the claims which are customarily
More about When is a settlement agreement not a settlement agreement?What was announced by the Chancellor in the Spring Budget on 6 March 2024 were wide-ranging reforms to the UK’s tax regime for non-UK domiciled (“non-dom“) individuals (“non-dom regime“). This article provides an overview of the measures announced; for a
More about Non-dom analysis: Overview of reformsWelcome to the March 2024 special edition of our international e-bulletin for private client, family office and trustee clients and contacts. Although rumours abounded in the two weeks leading up to the Chancellor’s Spring Budget speech on 6 March 2024
More about Globally Speaking: Welcome from the editorHow are the IHT rules changing? In the Spring Budget on 6 March 2024, the Conservative government proposed a residence-based test for IHT – as opposed to one based on domicile – which arguably provides greater clarity for those trying
More about Non-dom analysis: Inheritance tax (“IHT”)I am planning to move to the UK – how will the new residence-based exemption rules apply to me and is there anything I need to do before moving? It is important to bear in mind that the changes announced
More about Non-dom analysis: Pre-arrivalI am a recent arriver in the UK. Will the new exemption regime apply to me? In the 2024 Spring Budget on 6 March 2024, the Chancellor announced that the current remittance rules applying to UK resident, non-domiciled individuals (“non-doms“)
More about Non-dom analysis: The first four yearsAre offshore trusts still efficient for UK income tax and capital gains tax? In this article we consider how the 2024 Spring Budget announcements are likely to impact offshore trusts settled by: What are the proposed changes from 6 April
More about Non-dom analysis: TrustsI am UK resident but non-UK domiciled (“RND″) and have been in the UK for longer than ten years. Should I stay or should I go? Income and capital gains RNDs who have been resident in the UK longer than
More about Non-dom analysis: UK leaversI am a British expat living abroad. What should I be thinking about? British expats are typically UK domiciled (“UK dom“) but non-UK resident for UK tax purposes. The extent to which they are likely to be affected by the changes
More about Non-dom analysis: UK returners