A proposed change by the UK government of its tax regime to one taxing foreign income and gains on a residence basis will have significant consequences for South Africans planning to emigrate to the UK.

The change would cause the scrapping of the centuries-old nondomicile (nondom) tax regime that caused controversy in the UK due to the considerable tax benefits it gave Prime Minister Rishi Sunak’s multimillionaire wife, Akshata Murty, on her dividend income from India...

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