In this edition of Technical Update we look at the implications of emigrating overseas on taxation and assets. Tim Thornton-Jones from Berkeley Law is a specialist in private client tax planning and has built up a significant practice advising the expat community of Monaco. Read more...

For many years, the law regarding UK tax residence has been largely subjective with the only definitive rule being that a person is resident in the UK if they spend more than 183 days in the UK in a tax year. However, proposed changes to the residency rules could affect the tax status of many individuals and have a knock-on effect on their companies or trusts.

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