Non-domicile reforms dropped from the 2017 Finance Bill have been re-introduced but taxpayers will have less time to sort out their affairs, says accountancy firm Blick Rothenberg.

From 6 April 2017, non-domiciled individuals who have been resident in the UK for 15 of the previous 20 tax years at 5 April 2017 will be ‘deemed domiciled’ for all personal taxation purposes.

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