Article: A home from home. (Tax Planning).(analysis of domicile rules, tax law)(Brief Article)

Maybe not the most prominent areas of change to "the way we live now" to come out of the Budget (with apologies to Mr Trollope) but perhaps having a significant impact on the lives of those affected are those concerning:

* The consultation on the taxation of offshore funds.

* The review of the rules on domicile and residence.

Over the coming weeks, I will he looking in detail at the offshore funds consultation (for which we have already a pretty well focused consultation document to consider) but for now I would like to consider the issue of domicile and residence.

It was announced in Treasury press notice HMT1 and in chapter five of ...

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