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Domicile is a general legal concept which in basic terms is taken to mean the country where you permanently belong. However, determining domicile status can be complex. In fact, HMRC guidance states that domicile cannot be defined precisely, but the... Read More

The HMRC Double Taxation Relief Manual sets out the overall principles to be applied in respect of pension income.It states:'Pensions, other than Government pensions, paid in consideration of past employment to a resident of a country with which the... Read More

Income Tax is generally payable on taxable income received by individuals in the UK, including earnings from employment, earnings from self-employment, pensions income, interest on most savings, dividend income, rental income and trust income.However... Read More

In July 2015, the then Chancellor George Osborne announced a series of reforms to the non-domicile rules. The new rules were due to come into effect from April 2017, but were removed from the cut-back Finance Bill that was rushed through parliament b... Read More