|Changes to UK Taxation
The Government has produced a Consultation Document relating to Income Tax Allowances for non UK residents which may become law in the Budget of 2015.
This consultation is about the Government potentially removing the personal tax allowance from those non UK residents, who are in receipt of Government service pensions, including those retired from the Health Service, Fire Service, Police Service, Education, Central and Local Government, Prison Service and the Military.
The consultation is designed in such a way that if there are insufficient responses received it is likely that this measure will come into operation at next year’s Budget.
The link to the Petition is:- http://epetitions.direct.gov.uk/petitions/68507
The link to the Government Web Site is:- https://www.gov.uk/government/consultations/restricting-non-residents-entitlement-to-the-uk-personal-allowance/restricting-non-residents-entitlement-to-the-uk-personal-allowance
The link to send comments to the U.K. Treasury is:- firstname.lastname@example.org
Or to write to:-
Specialist Personal Tax consultation
1 Horse Guards Road
London SW1A 2HQ
Swiss Federal Law on Private International Law
This is the official English version of this law!
Domicile under Swiss Law
Under Swiss law, nobody can have more than one domicile simultaneously. Swiss law defines domicile as the place where a person resides with the intention of settling. The intention to settle has to be based on circumstances recognizable to third parties (for example, the presence of family members or a position of employment).
To determine a person’s domicile, all of their life circumstances are taken into account – the centre of their existence being in the place or country where most aspects of their personal, social and professional life are found. The strength of the links with this centre will prevail over links with other places or countries. This means that only the place with which a person has the strongest links can constitute a domicile.
The place where documentation is submitted is not the sole determining factor. It only constitutes an indicator and is not relevant by comparison with personal relationships and interests. It is an assumption that can be overturned by evidence to the contrary.
The notion of domicile is important because it provides the basis for the competence of authorities and courts and is generally the basis which determines the legislation applicable to a person, for example with regard to liability for social insurance payments.
Domicile under English Law
The Law Gazette has an up-to-date article on this.
United Kingdom Inheritance Tax (IT)
There is a Government Customer Guide on this subject.
Convention for Double Taxation Relief
Wills for British Citizens
https://hec.unil.ch/docs/files/38/1097/swiss_civil_code.pdf (Scroll down to Art 181 ff)
Succession Duty in Switzerland
Legal Procedures in the case of death in Switzerland