NEW STATUTORY RESIDENCE TEST PLUS CHANGES TO THE TAXATION REGIME FOR NON-DOMS

New consultation documents issued:

1. Proposals for a new statutory residence test;
2. Further changes to the taxation regime for non-doms

After many years of increasing uncertainty, the UK seems set to now introduce a detailed statutory residence test. Anyone spending time in the UK who wishes to be regarded as non-resident will need to familiarise themselves with these new rules.

At the same time, yet more changes to the taxation regime for non-doms are to be introduced. At last, though, these seem to be changes for the better!

 


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