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Domicile as Residence? A Guide to Part 2 Finance Act 2025

Domicile as Residence? A Guide to Part 2 Finance Act 2025

Domicile as Residence? A Guide to Part 2 Finance Act 2025

Author: Adrian Shipwright
Publisher: Spiramus Press Ltd
ISBN: 9781913507886
Published In: December 2025
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

HKD 1,329.00

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Description
Contents

Details

This book explains the tax consequences of the changes detailed in Part 2 of the Finance Act 2025, following the enactment of new rules announced on Budget Day 2024.

These were essentially the replacement of a domicile-based system with a residence-based system and the abolition of the Remittance Basis which had been around in its current form since the beginning of the First World War.

The text of the legislation is included in the publication. Each provision is analysed using the headings Overview, Relevant Legislation, Detail and Commencement. This is followed by a section on some thoughts as to how the provisions can be used for the benefit of clients.

This work was originally written as a supplement to the earlier publication called Taxation of Entertainers and Sportspersons, but applies equally to personal tax advisers to mobile HNWIs.

Preface

1.

The New Residence Based Regime after Finance Act 2025

2.

Specifics: Replacement of Special Rules Relating to “Domicile

3.

Trusts: connected amendments, transitional provision etc.

4.

Inheritance Tax

Appendix 2: ANNEXE

Appendix 3: Inland Revenue Pamphlet IR 20 Extracts

Appendix 4: Some Relevant Definitions

5.

Relief for New Residents for Foreign Gains

Appendix 5: Table of some relevant definitions

6.

Some first thoughts, and possibilities

Appendix 6: Some questions for clients?

Appendix 7: Table of Situs of Assets

Appendix 8: Jurisdiction Table

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