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Monthly Archives: September 2016

Automatic Exchange of Information (AEOI): client notification regulations

Introduction On 8 September 2016, regulations were published that implement the client notification obligations set out in s222 of the Finance Act 2013 taking effect from 30 September 2016. These regulations impose an obligation on financial institutions and other advisers that provide offshore advice or services to give their clients prescribed information about the automatic […]

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Reforms to the taxation of non-domiciles: further consultation

Introduction On 18 August 2016, HM Treasury published a further consultation on reforms to the taxation of non-UK domiciled individuals (“non-doms”). The changes are to take effect from 6 April 2017 and this note outlines the new deemed UK domicile rules and other proposals to charge inheritance tax (IHT) on UK residential property. The consultation […]

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