Now is the time for resident non-domiciled individuals in the UK to calculate the impact the changes in the 2008 Finance Act will have on taxation

The changes implemented by the 2008 Finance Act have had a significant impact on the taxation of resident non-domiciled individuals (RNDs) in the UK. In light of these changes, it is more important than ever for RNDs and their advisers to give banking arrangements a health-check.