Apr 2011The Budget has announced more proposals to the tax regime for individuals and especially for those domiciled outside the United Kingdom. The Budget also offers some hope of greater certainty and stability for the future, but much remains subject to consultation.
This article includes the following topics:
- increase to the remittance basis charge;
- remittance for commercial investments;
- changes to the existing regime;
- statutory residence test;
- alignment of income tax and National Insurance; and
- disguised remuneration.
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