Emma-Jane Weider and Claire Weeks (Maurice Turnor Gardner) focus on those UK resident individuals who are non-UK domiciled but who will become ‘deemed domiciled’ for tax purposes from the start of the 2019/20.
HMRC has announced the extension of a manual/paper-based process of trust registration for those agents of new trusts who have been unable to register for the trust registration service (TRS), owing to their limited digital interaction with HMRC in the past.
Trusts’ exit charges
Thomas Barker and Janet Pierce (Charter Tax Consulting) explain the bad news and good news from the latest condoc on non-dom reforms.