• Non domiciled regime abolished in the UK

    On 6 March 2024, the “non-dom” regime in the United Kingdom was abolished, which allowed natural persons resident but not domiciled in the UK to tax only English-source income and capital gains, exempting those realized outside the British territory (https://www.gov.uk/tax-foreign-income/non-domiciled-residents). To date, the maximum duration period of this status is 15 years, as envisaged for the flat tax of 100,000 euros in force in Italy since 2017. Despite the same duration, the two regimes differ…

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