Non-domiciled individuals
Corporate ownership
Commentary –
Endacott on Furnished Holiday Lettings 6.5
Income tax and capital gains tax
Commentary –
Key Data ¶2-780
Inheritance tax
Deemed domicile
Commentary –
Key Data ¶8-200
Residential property of non-domiciles
Commentary –
Key Data ¶8-200
Returning UK dom
Commentary –
Key Data ¶8-200
Reform of domicile rules
Commentary –
Key Data ¶2-780
Remittance basis