- 632 pages
- English
- PDF
- Available on iOS & Android
eBook - PDF
About this book
This book explains the tax consequences of the changes detailed in Part 2 of the Finance Act 2025, following the enactment of new rules announced on Budget Day 2024. These were essentially the replacement of a domicile-based system with a residence-based system and the abolition of the Remittance Basis which had been around in its current form since the beginning of the First World War. The text of the legislation is included in the publication. Each provision is analysed using the headings Overview, Relevant Legislation, Detail and Commencement. This is followed by a section on some thoughts as to how the provisions can be used for the benefit of clients. This work was originally written as a supplement to the earlier publication called Taxation of Entertainers and Sportspersons, but applies equally to personal tax advisers to mobile HNWIs.
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Information
Subtopic
Personal FinanceIndex
LawTable of contents
- Preface
- 1 The New Residence Based Regime after Finance Act 2025
- 2 Specifics: Replacement of Special Rules Relating to “Domicile”
- 3 Trusts: connected amendments, transitional provision etc
- 4 Inheritance Tax
- 5 Relief for New Residents for Foreign Gains
- 6 Some first thoughts, and possibilities
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Yes, you can access Domicile as Residence? by Adrian Shipwright in PDF and/or ePUB format, as well as other popular books in Law & Personal Finance. We have over 1.5 million books available in our catalogue for you to explore.