When can a gift from a non dom/non resident to a UK resident be taxed in the UK?

We´ve received a number of questions recently relating to the tax position of gifts of income or capital from non resident/non doms. In this article we look at when such gifts can be subject to UK tax ... (to read the remainder of this article, please log in below.)
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The archive covers several tax years. Check publication dates and current rules before relying on older guidance.

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