New to STEP CPD Learning: Non Domiciliaries and Tax

UK Domicile or non-UK Domicile - Why it Matters for Tax

The recently-enacted Finance Act 2017 has brought about significant change in the law affecting non-UK domiciliaries. This new webinar, offered in conjunction with STEP and delivered by Pat Nown, examines these changes as well as ensuring that practitioners are equipped with the fundamental knowledge needed when dealing with non-UK domiciled clients.

Topics covered include:

  • Types of domicile and their significance.
  • UK tax treatment of non-UK domiciliaries.
  • Business Investment Relief for non-UK domiciliaries.
  • The remittance basis charge and who is affected by it.
  • The significance of mixed funds.
  • Deemed domicile – the new rules and the impact on IT, CGT and IHT.
  • The excluded property trust and the impact of the changes (overview only).
  • IHT changes affecting UK residential property.

This webinar will be of interest to all UK-based lawyers, accountants, tax advisors and financial planners dealing with non-UK domiciled clients, as well as their non-UK based counterparts looking for a more detailed understanding of the UK tax position for their international clients.