Abstract
Certain fundamental aspects of the UK taxation of non-residents and non-domiciliaries were under discussion between HMRC and professional bodies before the May 2010 General Election. Proposals for more extensive changes intended to operate from 6 April 2012 were announced in outline. by the new Government in the March 2011 Budget, but only on 17 June 2011 were detailed principles revealed by way of consultative documents, which were expected to lead to draft legislation for formal enactment in FA 2012.
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© 2012 Fiscal Services Ltd
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Sinclair, W., Lipkin, B. (2012). Domicile and residence. In: St. James’s Place Wealth Management Tax Guide 2012–2013. Palgrave Macmillan, London. https://doi.org/10.1057/9781137290809_17
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DOI: https://doi.org/10.1057/9781137290809_17
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-32723-2
Online ISBN: 978-1-137-29080-9
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