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Reform of the taxation of non-domiciled individuals - CIOT comments

The CIOT comments, sent to HM Treasury on 7 September 2011, regarding the proposed reforms to the taxation of non-domiciled individuals.

Its objectives are to encourage non-domiciled individuals to invest and do business in the UK, while also ensuring that they make a greater tax contribution, especially when they have been resident in the UK for many years.

We also attach a summary of this consultation, including key points and questions.

These documents are available here in Adobe (pdf) format.

Technical Team

07 September 2011


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