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The taxation of non-domiciled individuals

Following consideration of the taxation of non-UK domiciled individuals, the Government has proposed various amendments to the current position.  The intention is to provide a balance between ensuring that the UK is an attractive jurisdiction for non-UK based individuals to…

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Property taxation

Restriction of finance costs Where an individual rents out residential property, in computing rental profits, the amount incurred on finance costs that can be deducted will be limited from 6 April 2017.  ‘Finance costs’ essentially refers to mortgage interest and…

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