Non-domicile rebasing relief
Prior to the introduction of the deemed domicile rules for Capital Gains Tax (CGT) on 6 April 2017 previously non-domiciled individuals were able to rebase their non-UK assets to 5 April 2017 market values.
Prior to the introduction of the deemed domicile rules for Capital Gains Tax (CGT) on 6 April 2017 previously non-domiciled individuals were able to rebase their non-UK assets to 5 April 2017 market values.