Legal fact or legal fiction?

Harriet Brown considers deemed domicile status in the context of the new rules for non-UK domicilaries

Some context

In an article published in the October 2016 issue of Tax Adviser I discussed forthcoming changes to the rules governing the treatment of individuals not domiciled in any part of the UK. These rules were slated to be included in Finance Act 2017, but due to the calling of an early general election they were not so included.