Changes to non-domiciliary rules with Philip Simpson KC and Ben Symons

Published on 30 April 2024

In this episode, Alexis Armitage, RPC's Taxing Matters host and Senior Associate in our Tax Disputes team is joined by Philip Simpson KC and Ben Symons from Old Square Tax Chambers, to discuss the Government's Spring Budget and, in particular, the proposed changes that will affect non-UK domiciled individuals.

This episode covers the major changes to the UK's non-domicile regime proposed by the Government, including:

  • The shift from domiciled-based taxation of individuals to the new residence basis for taxation of individuals.
  • Transitional reliefs for current non-domiciled individuals.
  • The inheritance tax implications of switching from a domicile basis to a residence basis. 

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If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. Opinions expressed by the speakers are their own and do not necessarily represent the views or opinions of RPC.

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