The September 2015 issue of International Client contains articles on the following:
Radical changes for 'non-doms'
In the UK’s Summer Budget on 8 July, the Chancellor announced three major changes to the taxation of non-UK domiciled individuals (non-doms) which will apply from 6 April 2017.
The taxation of residential property
In addition to recent changes to the taxation of UK residential property, from April 2017 UK residential property is to be brought within the inheritance tax net, regardless of how it is owned.
Tax jurisdictions around the world
In this article, we take a closer look at the tax regimes for non-domiciled individuals in five countries: Malta, Singapore, Australia, the USA and Switzerland.
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