Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 06 MAY 2024

Blowing The Whistle On The UK's 'Non-dom' Regime: A Case Study

Withers LLP
Withers LLP
Contributor
Withers LLP

Withers LLP

Withers is an international law firm focused on the personal, business and philanthropic interests...

View firm profile
Explore more from Withers LLP

In the Spring Budget 2024, the UK chancellor recently announced a radical overhaul of the tax system for non-domiciled UK tax residents...

United KingdomTax
Luca Ferrari
Luca Ferrari
Mara Monte
Mara Monte
Daniel Wren
Daniel Wren
Robert Martin
Robert Martin
Jack Gorman
Jack Gorman
Author LinkedIn connections

The unabridged version of the article will be published in the Sports Law & Taxation June issue.

In the Spring Budget 2024, the UK chancellor recently announced a radical overhaul of the tax system for non-domiciled UK tax residents (typically referred to as 'non-doms') which is due to take effect from 6 April 2025. We have summarised the proposed reforms in our article: UK Budget and the end of the non-dom regime as we know it. Here, as a case study, we will explore how the new rules would apply to foreign Premier League football players living and working in the UK.

Typical income structures for international footballers

Footballers tend to derive income through their salary, investments and the exploitation of their image rights.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Frequently Asked Questions About IRS Clearance And Form 706-NA

UK executors and beneficiaries dealing with US assets face significant delays in obtaining IRS Transfer Certificates, with waiting times now extending to two or three years. This comprehensive FAQ addresses the critical questions surrounding Form 706-NA applications, US estate tax requirements, and the practical challenges of administering estates containing US shares and investments when the deceased was not a US citizen.
GlobalTax
Lester Aldridge LLP
Lester Aldridge LLP
Article

UK ‘Windfall’ Bank Tax Would Worsen An Already Complex System

UK banks face the prospect of a new windfall tax as campaigners push for additional levies on strong reported profits, while industry leaders warn of potential consequences for lending, investment, and the UK's position as a global financial centre. This analysis examines the practical implications of adding another layer to an already complex sector-specific tax regime that includes corporation tax, banking surcharge, and bank levy.
United KingdomTax
RPC
RPC
Article

The Autumn Budget: Why Uncertainty Is Now The Biggest Cost For Business

As the Chancellor prepares to deliver the first Budget on 28 October 2026, business leaders face mounting uncertainty about potential tax changes, particularly around capital gains tax and property measures. With seven in 10 directors planning to freeze or cut investment, understanding how to build flexibility into transactions and succession plans has become critical for businesses, investors, and landlords navigating this period of speculation.
United KingdomTax
HCR Law
HCR Law
Article

A 5% Wealth Tax? Preparing Clients For California's Billionaire Tax Act

California's proposed Billionaire Tax Act would impose a onetime 5% excise tax on individuals and trusts with assets exceeding $1 billion, creating unprecedented challenges for estate planners. The retroactive application and anti-abuse provisions raise critical questions about the treatment of grantor trusts, non-grantor trusts, and beneficiary interests that deviate significantly from established federal wealth transfer tax principles.
United StatesTax
Withers LLP
Withers LLP
Article

Navigating Florida’s New Trust, Probate And Series LLC Statutes

Florida has enacted significant statutory changes affecting trust administration, probate procedures, and business entity formation. These reforms introduce streamlined nonjudicial processes for trustee discharge, expand access to simplified probate administration, and establish a new framework for protected series LLCs that offers enhanced asset protection and operational flexibility for estate planners and business owners.
United StatesWealth Management
Withers LLP
Withers LLP
Article

Major Overhaul Of F-1, J-1: End Of "Duration Of Status" Or "D/S" - Fixed Admission Periods And New Extension Of Stay Requirements

The Department of Homeland Security has published a final rule eliminating the long-standing "duration of status" framework for F-1 students, J-1 exchange visitors, and I foreign media representatives, replacing it with fixed admission periods capped at four years. Students and exchange visitors who need additional time will now be required to file Extension of Stay applications with USCIS or depart and re-enter the United States. The rule, effective September 15, 2026, introduces significant restrictions o
United StatesImmigration
Withers LLP
Withers LLP
Article

New Chinese Mainland Offshore Trust Tax Regime: Immediate Implications For Settlors, Beneficiaries And Trustees

China's Ministry of Finance and State Taxation Administration have issued comprehensive new regulations governing offshore trust taxation, creating a framework that applies throughout the entire lifecycle of offshore trusts from initial funding to succession. These sweeping changes, effective immediately with a 90-day compliance window, impose Chinese Mainland taxes at multiple points for residents who have established offshore trusts, while also extending reach to non-residents with Chinese Mainland-source
ChinaTax
Withers LLP
Withers LLP
Article

Navigating Japan's Foreign Investment Rules: Key Requirements And The 2026 Reform Update

Japan's Foreign Exchange and Foreign Trade Act amendments, promulgated in June 2026, introduce significant changes to foreign direct investment screening procedures. These modifications expand regulatory oversight to include indirect acquisitions, mandate reporting of risk mitigation measures, and grant authorities enhanced powers to address national security concerns even after transactions are completed.
JapanGovernment, Public Sector
Withers LLP
Withers LLP