- Advance planning for emigration - by Natasha Smith, Meridian. More people talk about emigration for tax reasons than actually go ahead with it, and this is for good reason. The realities of the upheaval required and the necessity to emigrate to somewhere with a suitably attractive tax regime make it a very difficult decision. Nevertheless, it does seem that more people are seriously considering this option at the current time.
- Protected settlements for non-UK domiciled individuals by Jon Croxford, Meridian. The tax rules for non-UK domiciled individuals changed significantly in 2017 when new legislation brought them fully within the scope of UK tax once they have been UK resident for 15 years. As a quid pro quo, however, the concept of protected settlements was introduced.
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