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October Private Client Briefing from Tax Journal
 Article 
Author
Andrew Goldstone & Victoria Howarth
Source
Tax Journal
Date
20 October 2015

October Private Client Briefing from Tax Journal

The long awaited consultation paper is published on the new deemed domiciled proposals for non-doms who have been UK resident for 15 out of 20 tax years. HMRC makes amendments to the inheritance tax residence nil-rate band (RNRB) legislation and publishes a consultation document on downsizing and the RNRB. There is useful IHT guidance and reminders in the latest HMRC Trusts and Estates Newsletter, as well as updated guidance on offshore disclosure facilities, and research findings published by HMRC into the impact of ATED on taxpayers.

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