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01 July 2018

Non-domiciliaries: Trust Protections

The government recognises that limiting tax benefits for non-domiciliaries to 15 years could result in many of those affected by the deemed domicile provisions leaving the UK if they would otherwise be subject to tax on all of their assets on a worldwide basis.

As a result of this, protection from UK tax is available for assets transferred into trust prior to becoming deemed domiciled.

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