Resetting the clock and the six-year itch: non-domiciliaries resuming UK tax residence

For those who departed, the framework of the legislation allows for the ‘re-setting’ of the domicile clock, thus permitting a return to the UK with a favourable tax profile. But is this possible in reality?

Senior Partner Clare Maurice and Partner Claire Weeks have considered this ‘six year itch’ and the feasibility of re-setting the clock in a co-authored article for the latest edition of Tax Journal.

To read their article, please click here.