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The Taxation of Non-Domiciliaries

 
Continuing our series of basic informative articles Marilyn McKeever Senior Solicitor Berwin Leighton Paisner outlines the tax rules which apply to non-UK domiciled individuals
 
Every few years the Sunday papers get upset about the fact that the UK can be a tax haven for wealthy foreigners who have lived here for many years. They manage to remain domiciled outside the UK while being resident and ordinarily resident here. Although there have been several reviews of the rules relating to domicile the Government has (so far) made no changes.
 
Individuals and their families and businesses become ever more international and global companies frequently transfer their senior employees from one country to another. Such people enjoy significant tax benefits in this country which is one of the factors that make...

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