The imminent changes to the taxation of ‘non-UK domiciled’ individuals will undoubtedly impact upon where internationally mobile individuals choose to base themselves in the future, especially in the wake of the momentous worldwide political events of 2016.

Currently a UK resident but non-domiciled individual can, by paying a remittance basis charge, choose to pay tax on his or her foreign source income and gains only when they are brought into or ‘remitted’ to the UK.

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