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Residence and domicile

16 March 2017

Our first practice update for March 2017 provides a guide to the rules that determine where an individual is resident for tax purposes and where a person is domicile for tax purposes. The guide explains new domicile rules which will come into effect from 6 April 2017. The guide also explains rules for non-resident individuals in relation to UK rental property income and gains on the sale of UK property.

To view the article in full please click here.

 

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