Kazakhstan: Draft amendments in the Tax Code

December 12, 2023

The website of the Senate of the Republic of Kazakhstan posted a draft of amendments to the Tax Code of the Republic of Kazakhstan for 2024. Some of the amendments are traditionally retrospective and enacted from past periods. Here are some of the

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UK: Second Finance Bill of 2017 published

September 14, 2017

On 8 September 2017 the UK government published the second Finance Bill of 2017. This second Finance Bill was necessary because not all the legislative changes announced in the autumn statement 2016 and budget proposals for 2017 could be included in

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UK: Statistics on non-domiciled taxpayers

September 01, 2017

On 31 August 2017 HMRC released statistics on non-domiciled taxpayers in the UK from 2007/08 to 2014/15. This is the first time that comprehensive statistics on non-domiciled taxpayers in the UK have been published and this will now become an annual

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UK: Changes to non-domiciled rules in Finance Bill (No 2) 2017

August 11, 2017

Changes to the UK non-domiciled rules that were excluded from the Finance Bill 2017 are to be included in the Finance Bill (No 2) 2017. The Bill is to be published and considered by parliament in September 2017 following the summer recess. Updated

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UK: deemed domicile for income tax and capital gains tax

February 16, 2016

The UK is currently conducting a consultation on measures changing the rules for non-UK domiciled individuals. The changes are to be included in the Finance Bill 2016 and are to take effect from 6 April 2017. Draft legislation has been introduced to

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UK: HMRC releases information on non-domiciled individuals

May 31, 2015

The UK tax authority HMRC has released some statistical information on non-domiciled individuals in response to a request made under the legislation on freedom of information. Individuals who are not domiciled in the UK may elect to pay UK tax on

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