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In July 2017, the Government confirmed that the new Finance Bill will include all of the provisions for the taxation of non-domiciled individuals which were dropped at short notice earlier this year, and that these changes will be introduced with effect from 6 April 2017.

It is our thought that non-UK trust structures will remain an attractive option for non-doms, although these will need to be established prior to the individual becoming ‘deemed-domiciled’ (deemed-dom) in the UK.

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Edwin Coe LLP is a Limited Liability Partnership, registered in England & Wales (No.OC326366). The Firm is authorised and regulated by the Solicitors Regulation Authority. A list of members of the LLP is available for inspection at our registered office address: 2 Stone Buildings, Lincoln’s Inn, London, WC2A 3TH. “Partner” denotes a member of the LLP or an employee or consultant with the equivalent standing. This guide concerns the law in England and Wales and is intended for general guidance purposes only. It is essential to take specific legal advice before taking any action.

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