UK attracts overseas investors

According to Coutts Bank, the strength of the economy and the high value of the pound have made the UK very attractive to overseas executives and foreign nationals who move to the UK to live and work. Coutts estimates that over the past decade, the number of these "executive inpats" has more than doubled. An important consideration for these high flyers is that although they will be a UK resident many of them will be domiciled elsewhere for income tax and capital gains tax purposes. This lends itself to a number of tax planning opportunities. First, and foremost, any income and gains that...