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UK competitiveness on the world stage. Rosie Todd & Kerry Garcia assess the post-non-dom regime
  • Looks at the impact of the 6 April tax overhaul on the UK’s attractiveness to the globally wealthy.
  • Outlines potential UK tax and immigration reforms to improve the UK’s competitiveness on the global stage.

With the headlines full of doom and gloom about the economic outlook, the government has a seemingly herculean task ahead of them to make the UK an attractive place for the globally wealthy. There are, undisputedly, some pull factors for those making the move here. However, certain changes to the immigration rules and processes and a more advantageous tax regime would certainly improve matters, thus preventing a potential exodus of wealthy families to other countries.

What used to be

From a tax perspective, the rules applying to non-UK domiciled individuals (the non-dom regime) had, and will continue to have (until 5 April 2025), a number of benefits. In broad terms, non-doms could keep their non-UK

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NEWS
In this week's issue, Stephen Gold, NLJ columnist and former district judge, surveys another eclectic fortnight in procedure. With humour and humanity, he reminds readers that beneath the procedural dust, the law still changes lives
Generative AI isn’t the villain of the courtroom—it’s the misunderstanding of it that’s dangerous, argues Dr Alan Ma of Birmingham City University and the Birmingham Law Society in this week's NLJ
James Naylor of Naylor Solicitors dissects the government’s plan to outlaw upward-only rent review (UORR) clauses in new commercial leases under Schedule 31 of the English Devolution and Community Empowerment Bill, in this week's NLJ. The reform, he explains, marks a seismic shift in landlord-tenant power dynamics: rents will no longer rise inexorably, and tenants gain statutory caps and procedural rights
Writing in NLJ this week, James Harrison and Jenna Coad of Penningtons Manches Cooper chart the Privy Council’s demolition of the long-standing ‘shareholder rule’ in Jardine Strategic v Oasis Investments
Professor Dominic Regan of City Law School and the Frenkel Topping Group—AKA The insider—crowns Mazur v Charles Russell Speechlys LLP as his case of 2025 in his latest column for NLJ. The High Court’s decision—that non-authorised employees cannot conduct litigation, even under supervision—has sent shockwaves through the profession. Regan calls it the year’s defining moment for civil practitioners and reproduces a ‘cut-out-and-keep’ summary of key rulings from Mr Justice Sheldon
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