• IN620 An Important Guide: Moving to the United Kingdom

    IN620 An Important Guide: Moving to the United Kingdom Background  It is a very interesting time in the UK. A General Election is taking place on 12 December 2019 and until the results are known it is impossible to predict when Brexit will take place or even if it will take place.   Allowing for the current uncertainty, the UK remains an attractive destination for individuals to move to, for organisations and individuals to set up businesses in and for students from overseas.    CONSIDERATION OF THE ROUTE CHOSEN TO ENTER THE UK  Immigration Considerations& … more

  • IN601 The EU Settlement Scheme (EUSS) - What UK Businesses and Employers Need to Know

    IN601 The EU Settlement Scheme (EUSS) - What UK Businesses and Employers Need to Know On 30 March 2019, the EUSS was fully implemented under UK immigration rules, as a post-Brexit system. This allows EEA and Swiss citizens, and their family members, to continue to live and work in the UK – EEA is short for the European Economic Area comprising the EU, Iceland, Liechtenstein, and Norway. Successful EUSS applicants will have their immigration status in the UK protected, regardless of Brexit, by being granted Pre-settled or Settled status and they will be able to work without sponsorship. … more

  • IN450 - Residence and Citizenship Programmes

    IN450 - A Move of Residence Updated July 2019 Please note that as a general principle EEA citizens are free to move to other EEA countries. Switzerland is in the Schengen Area and as such EEA citizens can move there and vice versa. The residence schemes detailed (excluding St Kitts & Nevis) are therefore applicable to non-EEA individuals for each of the countries featured. Please note, however, that where freedom of movement is not the prime motivator, a number of the programmes may be of interest to other EEA citizens and are open to them. St Kitts & Nevis is not in the EEA and … more

  • IN580 Reforms to UK Investor Visa Category and New Entrepreneur Visa Routes

    IN580 Reforms to UK Investor Visa Category and New Entrepreneur Visa Routes On 7 March 2019, the Home Secretary laid Statement of Changes to the UK Immigration Rules before Parliament, with many changes applying from 29 March 2019. The anticipated changes primarily concern the closure of the Tier 1 (Graduate Entrepreneur) and Tier 1 (Entrepreneur) categories to new applicants, and these will be replaced by the Start-up, and Innovator visa routes. The Tier 1 (Investor) category will remain open with new applicants having to hold funds for a longer period, and changes to which investments are … more

  • IN571 Routes To UK Residence And Citizenship

    IN571 Routes To UK Residence And Citizenship Individuals granted a Tier 1 (Entrepreneur) visa or Tier 1 (Investor) visa under the existing rules before/on 28 March 2019, as detailed below, are generally unaffected by new rules, effective from 29 March 2019. For more information, please refer to Dixcart Article: IN580 Reforms to UK Investor Visa Category and New Entrepreneur Visa Routes Who Can Move to the UK? EEA nationals and their family members have the right to reside in the UK; the situation may change following Brexit. Non-EEA nationals need to obtain a residence visa. There … more

  • IN578 UK Immigration - What Might be Expected in 2019

    IN578 UK Immigration - What Might be Expected in 2019 UK laws generally change at a fast pace and this is particularly the case when it comes to immigration. Brexit Brexit is very much a live issue and is still scheduled to take place on 29 March 2019. The terms of the UK’s departure from the EU are unclear but a few possibilities, in relation to immigration, are outlined below: the current draft Withdrawal Agreement is ratified by the UK and the EU. The UK will leave the EU at 11pm on 29 March 2019, although EU free movement laws will continue, in the interim, until 31 … more

  • IN550 Visas Available To Non European Economic (EEA) Individuals Allowing Them To Work In The UK

    IN550 - Visas Available to Non European Economic Area (EEA) Individuals Allowing Them to Work in the UK Background There are a number of visas, enabling non-EU individuals to live and work in the UK, that are less well known than the Tier 1 (Entrepreneur) Visa and Tier 2 (General) Visa.   This article considers these options, which include: ‘Representative of an Overseas Business Visa’, ‘Tier 2 Sponsor Licence’, ‘Van der Elst Visa’ and ‘Short-Term Business Trips’. A number of these visas can lead to Indefinite Leave to Remain in … more

  • IN523 - What is the UK Remittance Basis of Taxation and How Can It Be Of Benefit?

    IN523 - What is the UK Remittance Basis of Taxation and How Can It Be Of Benefit? The UK continues to offer significant tax advantages for individuals who are resident but not domiciled in the UK. This is due to the availability of the remittance basis of taxation. The availability of the remittance basis for longer term residents was restricted from April 2017 and additional details are available on request. Non-UK domiciliaries who are resident in the UK (whether on a short-term basis or a long-term basis) should take specialist advice from a firm such as Dixcart, which has expertise in … more

  • IN475 - Moving Location - A Critical Time to Plan for Succession

    IN475 - Moving Location - A Critical Time to Plan for Succession Wealth – a Responsibility  The transfer of wealth to the next generation is a critical issue. The ability and understanding of the next generation as to how to deal with the organisation and management of the wealth being passed to them is also a vital consideration. A family’s financial wellbeing can be lost or reduced in disputes over control and management of the wealth. Unfortunately the old English expression “from rags to rags in three generations” can often become true.   … more

  • IN406 - UK Tax Residence - Planning Opportunities, Case Studies and How to Get it Right

    IN406 - UK Tax Residence - Planning Opportunities, Case Studies and How to Get it Right Major reforms regarding how UK tax resident, non-UK domiciliaries (“non-doms”) are to be taxed will be implemented from April 2017. The changes will impact on individuals who have been tax resident in the UK for 15 years or more. The Attractive Remittance Basis of Taxation will Continue for Many Non-UK Domiciliaries The availability of the remittance basis of taxation for non-UK domiciled individuals who have been resident in the UK for fewer than 15 years will continue. The availability of … more