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28 October 2016 / Peter Vaines
Issue: 7720 / Categories: Features , Tax , Commercial
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Taxing matters

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Peter Vaines discusses taxation of non-doms after April 2017
  • UK residential property.
  • Security for PAYE.
  • EIS relief.
  • Bribery.

It was a surprise to discover that while we were all dangling our feet in various swimming pools in the middle of the summer, HMRC were publishing the long-awaited further guidance regarding the reform to the taxation of non-doms. 18 August? What sort of time is that? Anyway, I am sure we are all extremely grateful.

We were missing some very important details about the proposals which are expected to come into force on 6 April 2017 regarding long-term residents, returning non-doms, the treatment of UK residential property and the capital gains tax rebasing at April 2017.

There was some hope (or prayer) that these changes might be deferred—and maybe for de-enveloping. Unfortunately not. HMRC has firmly said “No” to both suggestions.

Space does not permit a detailed rehearsal of all the new rules but the following brief highlights may be of interest to those who become deemed domiciled on 6 April 2017

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