Domicile and Residence

Walter Sinclair and Barry Lipkin

Chapter Chapter 17 in St. James’s Place Wealth Management Tax Guide 2011–2012, 2011, pp 252-264 from Palgrave Macmillan

Abstract: 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 E0lection. Proposals for further changes operative 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. These are open for comment until 9 September, responses are due to be published in the autumn, followed later in 2011 by draft legislation, which is due to be included in Finance Bill 2012.

Keywords: Permanent Residence; Prospective Change; Draft Legislation; Statutory Rule; Consultative Document (search for similar items in EconPapers)
Date: 2011
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DOI: 10.1057/9780230314047_17

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