Non Dom Articles continued

Displaying Matches 11 thru 20 of 278 Found.  FIRSTBACK NEXTLAST

Latest Non-Dom Remittance Case
08/12/2022
Latest Non-Dom Remittance Case

In this article we look at a recent decision of the first-tier tribunal that held that payments under an indemnity are not a remittance....#application.mgbuilder.actiontypes.badge('','')#keep reading

Impact of the 2022 Autumn Statement on Non-Doms
21/11/2022
Impact of the 2022 Autumn Statement on Non-Doms

In this article we look at how the Autumn Statement effects non-UK domiciliaries. Although no significant changes were announced that directly impacts non doms there were some key indirect changes....#application.mgbuilder.actiontypes.badge('','')#keep reading

Recent Case on Remittance Basis for Non-Doms
13/10/2022
Recent Case on Remittance Basis for Non-Doms

In this article we look at a recent 2022 case on when there is a remittance for non-doms using the remittance basis of tax....#application.mgbuilder.actiontypes.badge('','')#keep reading

Changes to the Remittance Basis - the Impact of the Changes to the Collateral Rules
17/08/2022
Changes to the Remittance Basis - the Impact of the Changes to the Collateral Rules

In this member's article, we look at the impact of recent changes to the HMRC Remittance Basis Manual which impacts on the tax treatment of foreign income or gains used as collateral for a qualifying debt....#application.mgbuilder.actiontypes.badge('','')#keep reading

The Non-Dom Election and How This Can Avoid an Effective 65% Inheritance Tax Rate
15/08/2022
The Non-Dom Election and How This Can Avoid an Effective 65&##x25; Inheritance Tax Rate

In this article we take a detailed look at the non-dom election and how this can be used to avoid an effective inheritance tax rate of almost 65%....#application.mgbuilder.actiontypes.badge('','')#keep reading

Non Doms - Change in Treatment of Foreign Collateral for Remittances
02/08/2022
Non Doms - Change in Treatment of Foreign Collateral for Remittances

Non-UK domiciliaries using the remittance basis should be aware of a change in the treatment of foreign collateral provided for loans. In this article, we look at the impact of the change....#application.mgbuilder.actiontypes.badge('','')#keep reading

Remittance Basis Calculator: Compare the Arising v the Remittance Basis
18/07/2022
Remittance Basis Calculator&##x3a; Compare the Arising v the Remittance Basis

In this members tax calculator we automate the decision whether to claim the remittance basis or the arising basis. With a multitude of different factors to take into account, including length of residence, level of foreign and UK income, types of income, the amount that isn't remitted, the loss of the personal allowance/annual exemption and different tax rates for foreign dividends under the remittance basis, this tax calculator takes all of this into account...#application.mgbuilder.actiontypes.badge('','')#keep reading

Investments for non doms and the remittance basis
15/12/2021
Investments for non doms and the remittance basis

In this Practitioner Zone report we look at what are suitable investments for anyone taxed on the remittance basis, and how the actions of your bank can impact on your tax liability...#application.mgbuilder.actiontypes.badge('','')#keep reading

Avoiding a remittance with multiple transfers
29/09/2021
Avoiding a remittance with multiple transfers

Looking at the non dom legislation governing remittances there are various tests that need to be satisfied before a remittance is classed as a 'taxable remittance'. In this Practitioner Zone article we look at one opportunity that could avoid these remittance tests....#application.mgbuilder.actiontypes.badge('','')#keep reading

Bank accounts and mixed funds - tax planning for interest
Bank accounts and mixed funds - tax planning for interest

The mixed fund rules are notoriously complex and therefore any non doms with overseas income or gains should carefully consider whether they'll be affected by these rules. This article looks in detail at how bank accounts can be mixed funds and tax planning for interest and capital...#application.mgbuilder.actiontypes.badge('','')#keep reading

Displaying Matches 11 thru 20 of 278 Found FIRSTBACK NEXTLAST

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