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Residence and Domicile

The world today is more dynamic than ever and a significant proportion of our clients have an international dimension to their affairs. This can present complex challenges but also significant opportunities, particularly in personal tax planning.

Our services include:

  • advising clients about UK law and Inland Revenue (HMRC) practice regarding residence, domicile and deemed domicile for UK tax purposes
  • advice concerning conflicts of law and the interaction of UK and foreign succession and tax laws
  • advising non-domiciled clients about the use of offshore structures to mitigate UK tax
  • tax planning advice for those coming to or leaving the UK
  • structuring clients’ offshore accounts to mitigate their UK tax liability by making use of the remittance basis

Recent experience advising:

  • a family who have emigrated from the UK to minimise the inheritance tax exposure on their UK assets
  • non-UK domiciled clients concerning the UK tax treatment of their income and capital gains arising outside the UK
  • the UK heirs of a foreign domiciled family member concerning UK tax planning opportunities for the estate
  • a retired entrepreneur prior to his arrival in the UK concerning wealth structuring to make optimum use of his non-domiciled status

Get in touch

Liz Palmer

Liz Palmer : Partner