Non-Domiciled Persons/International Practice

Tax in the UK and in particular inheritance tax (a mixture of wealth tax and death duties) attaches to individuals who are domiciled in the UK. The term domicile is peculiar to English Law.

We help by ascertaining whether you are UK domiciled and suggesting ways for you to help mitigate any liability you may have.

Income tax and capital gain tax are based on the more straightforward concept of residence. If you reside in the UK then you must pay tax unless your period of residence is below thresholds set by the tax authorities.

Please contact us to discuss whether or not you will be subject to UK tax. Rochman Landau LLP has a specialist Offshore Client Group which looks to service the particular needs of offshore clients and their advisers.

Our international practice assists individuals who are moving to the UK whether permanently or not. We can work with your advisers to create tax efficient structure before you take up residence.

We also work with like minded legal practices in a number of jurisdictions through out the world including the Channel Islands, Switzerland, Gibraltar, France, Italy, Canada, Israel, Spain, the US and many more. Our Offshore Client Group are dedicated experts experienced in assisting off-shore trusts and entities in managing UK assets. Please ask us for details.

We assist private clients to acquire property in the UK either individually or through trusts or companies

Our international probate work led by a Notary Public deals with UK grants of representation for individuals who have died abroad leaving UK assets and liaising with foreign jurisdictions where UK individuals have died owning assets abroad.
 

Latest News

New Brief from HMRC on Domicile

1st September 2010

HMRC has recently issued a briefing note as to the circumstances in which it will raise an enquiry as to a person's domicile, in relation to inheritance tax. The note states that "in future HMRC will consider opening an enquiry where domicile could be an issue, or making a determination of Inheritance Tax in such cases, only where there is a significant risk of loss of UK tax,"

The Revenue have stated that the factors to be considered will include a review of all information available to HMRC fro... read more