6 October 2023

Kelly Noel-Smith and John FitzGerald write for Taxation on the UK tax residence net

Private Client Partner, Kelly Noel-Smith, and Private Client Senior Associate, John FitzGerald, have written an article for Taxation entitled ‘No escape’ in which they explore the question of whether an individual escapes the UK tax net when they become non-UK resident?

The article is derived from the ‘Relocating to the UK’ campaign of Forsters’ Senior Executives Advisory Committee, which Kelly leads and of which John is a key member. It highlights these key points:

  • the temporary non-residence rules;
  • dual residence: an individual may be resident for tax purposes in more than one jurisdiction and may benefit under the provisions of a double tax treaty;
  • the 2015 CGT changes for non-residents;
  • the election for a property to be treated as a main residence for the purposes of PPR relief; and
  • minimising exposure to UK tax during a period of non-residence.

The full article can be read here.

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