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Residence & Domicile for Individuals: A Practical Guide to the New Foreign Income and Gains Regime is an essential resource for tax practitioners involved in providing detailed tax advice to employees leaving and/or arriving in the UK to work; individuals emigrating or immigrating to the UK; successful entrepreneurs with expensive homes in the UK; foreign investors with UK holiday homes; and any other category of individual who simply wishes to visit the UK without accidentally acquiring UK residence or domicile. From 6th April 2025, the Finance Act 2025 abolished domicile-based taxation and the historic remittance basis, replacing it with a residence-based system. This new edition provides comprehensive coverage of these changes whilst also retaining coverage of the position pre-6...

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"Without religion there is no morality, and without morality there is no law." - Lord Denning

lawgazette.co.uk

Welcome to The Law Society Gazette - publication of record to solicitors in England and Wales since 1903

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