ICAEW.com works better with JavaScript enabled.

This is exclusive content

Changes affecting foreign domiciliaries and trusts

Lynnette Bober, deputy chairman of the Tax Faculty’s Private Client Committee, explains the 2017 changes affecting foreign domiciliaries and trusts and how we got there.

Major changes affecting foreign domiciliaries and non-UK resident trusts came into force from April 2017, with more changes relating to non-UK resident trusts to follow from April 2018. This article provides an overview of the various changes and how they have been developed.

In summer 2015 two major changes to the UK regime for the taxation of foreign domiciliaries were outlined.