What's Going On In ...: United Kingdom: Update on Domicile and UK Taxation

In this note, the author comments on events in the UK Parliament and at the Commission that have highlighted the perceived unfairness of the availability of the remittance basis for UK non-domiciliaries. He also considers new material from Her Majesty's Revenue and Customs on how domicile outside the United Kingdom should be established and the remittance basis claimed.