Domicile as Residence?: A Guide to Part 2 Finance Act 2025 (Paperback) (ISBN-13: 9781913507886)

This book explains the tax consequences of the changes detailed in Part 2 of the Finance Act 2025, following the enactment of new rules announced on Budget Day 2024. These were essentially the replacement of a domicile-based system with a residence-based system and the abolition of the Remittance Basis which had been around in its current form since the beginning of the First World War. The text of the legislation is included in the publication. Each provision is analysed using the headings Overview, Relevant Legislation, Detail and Commencement. This is followed by a section on some thoughts as to how the provisions can be used for the benefit of clients. This work was originally written as a supplement to the earlier publication called Taxation of Entertainers and Sportspersons, but applies equally to personal tax advisers to mobile HNWIs.

Author: Adrian Shipwright
ISBN-10: 1913507882
ISBN-13: 9781913507886
Publisher: Spiramus Press
Language: English
Published: 02/02/2026
Pages: 632
Format: Paperback
Weight: 1.93lbs
Size: 9.25h x 6.13w x 1.27d