With effect from 6 April 2025 the UK abandoned the residence and domicile based system of taxation which had been in place for 200 years and moved to a residence only basis of taxation for income, capital gains and inheritance tax purposes.
An individual's residence status alone will therefore determine their UK tax status. Although situs of assets and source of income will remain important.
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London
Partner at Stephenson Harwood LLP, Registered Foreign Lawyer (England and Wales)
Hong Kong
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Dubai
Partner – Head of Private Wealth, Middle East
Dubai
Partner - Head of Private Wealth, Singapore
Singapore
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London
Partner - Head of Private Wealth, London
London
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London
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London
Senior Knowledge Lawyer