1
Type
Speaker
CPD Hours Level
Seminar 6 UpdateInformation
Accreditation Information
SRA Competency B

Introduction

There has been a sea-change in the area of non-domicilaries and more changes are coming.

Find out how to apply the new rules to practical situations and prepare your clients for becoming deemed domiciled in a tax efficient way.

If you are a tax lawyer, tax accountant, TEPs, CTAs practising in the area of private client tax and who otherwise advise wealthy non-UK domiciled individuals then this course is for you.

What You Will Learn

This course will cover the following:

  • The concept of domicile
  • An introduction to deeming provisions
  • Common law domicile
  • What can you do to help your clients who have or are soon to become deemed domiciled in the UK?
  • What is the current position in relation to UK situate residential property held in trust for inheritance tax purposes?
  • How are the changes proposed in FB 2018 going to affect my UK resident but non-UK domiciled clients and their property?
  • Tax provisions relying on an individual’s domicile
    • An introduction to UK provisions relying on domicile
    • Inheritance tax: excluded property
    • Inheritance tax: excluded property trusts
    • Income tax and capital gains tax: the remittance basis
  • Inheritance tax deemed domicile
    • The old rules
    • The new rules: 15/20
    • The new rules: formerly domiciled
    • Deemed domicile and the spouse election
    • Deemed domicile and certain double tax treaties
    • Collateral rule change: excluded property settlements
  • Income tax and CGT deemed domicile
    • Introduction
    • 15/20 rule
    • Formerly domiciled rule
  • CGT: collateral rule changes
    • Trusts generally
    • TCGA, section 86
    • TCGA, section 87
    • Location of assets
    • Schedule 5A
    • Deemed domicile and temporary non-residence
    • Rebasing for certain deemed domicilaries
  • Income tax: collateral rule changes
    • Employment income
    • Exception for foreign-sourced income
    • Settlements and settlors
    • Transfer of assets abroad provisions

Book now

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Seminar | 07.02.2019

Leeds | 9:30am - 5:15pm


A Practical Guide to the New Non-Dom Rules

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Feb
7
2019
Leeds
9:30am - 5:15pm
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Seminar | 13.03.2019

London | 9:30am - 5:15pm


A Practical Guide to the New Non-Dom Rules

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Mar
13
2019
London
9:30am - 5:15pm
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Prices (ex VAT)
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Plan Information
£216
Season
Ticket Information
£240
Standard
£480
Group bookings
Discounts are available for multiple places and if you have 5 or more people interested in this course and would like to discuss holding it in your area or on an in-house basis then please email us at information@mblseminars.com
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