Tax
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2017 tax changes for non-UK domiciliaries and trusts

This draft guidance is aimed at solicitors and others advising non-UK domiciled clients on the tax changes introduced by the Finance (No.2) Act 2017.

It’s been prepared by the technical committees of the:

The questions and draft suggested answers consider areas of uncertainty in the statutory provisions for:

HM Revenue and Customs (HMRC) has not agreed any of the draft suggested answers yet, but it has commented on all of them except ‘Trust protections and other trust issues’. Apart from these comments, the draft suggested answers should not be taken as representing HMRC’s views.

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