US EditionA New Era for Non-Doms: HMRC’s 2025 Reforms and What They Mean for You - Part 2
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A New Era for Non-Doms: HMRC’s 2025 Reforms and What They Mean for You - Part 2
The End of Trust Protections The reforms also have major implications for non-UK resident trusts, particularly those that were settled by non-domiciled or deemed domiciled individuals. From April 2025, the existing protections that prevent UK taxation of foreign income and gains accruing within settlor-interested offshore trusts will be removed. In practice, this means that all income and gains arising within such trusts will be fully tax…
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