Non Dom Articles continued
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Displaying Matches 11 thru 20 of 278 Found. FIRSTBACK NEXTLAST

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....

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....

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....

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....

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%....

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....

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...

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...

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....

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...
Displaying Matches 11 thru 20 of 278 Found FIRSTBACK NEXTLAST