Article Search

STEP Journal

Domicile dilemmas

Jenny Wilson-Smith, July 2018

Jenny Wilson-Smith TEP is a Solicitor at Boodle Hatfield and an author of the STEP Advanced Certificate in UK Tax for International Clients.


Jenny Wilson-Smith defines the new UK concept of formerly domiciled residents and explains the tax implications for those who meet the criteria

If you are a member, please login to read the full article. If you are not a member, you can find out more about joining STEP here. Non-members can subscribe to the STEP Journal and Trust Quarterly Review (TQR) - see subscribing details.