Introduction
Increasing mobility means more and more people move to or depart from the UK. For most tax professionals immigration and emigration are issues of growing importance.
Despite the importance of an open economy, the basic connecting factors in UK tax law are enveloped in uncertainty. There are many factual circumstances in which it is difficult if not impossible to say whether an individual is or is not UK resident or is or is not UK domiciled. Published HMRC practice used to provide a level of comfort but this is no longer so.
Join our experienced panel of speakers who will review the current law and explain what can be done in practice.
