While every attempt will be made to ensure that information provided is accurate at the time of publication, it should be treated as guidance only and does not constitute legal or professional advice. Tax law and guidance changes frequently and readers are advised to consult the current relevant publication for the most up-to-date information on this topic.

Mark Davies and Nick Beresford explain how the pre-UK residence offshore income and gains of a non-domiciled individual can remain outside of the UK tax net.

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