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Thursday, 28th March 2024
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HM Revenue changes to affect Irish ‘non doms’ in the UK Back  
The Finance Bill 2008 does not contain any provisions on capital gains, despite the fact that under UK law a non-domiciled individual is not liable to capital gains tax on gains arising outside the UK, including gains arising in Ireland, except to the extent that the gain is remitted into the UK, writes Jim Ryan, one of Ernst & Young’s Tax Partners.
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