With the rise of citizenship by investment an individual can now have citizenship rights or residence rights in a country that offers citizenship by investment by contributing a significant fund to that country.

However, many fold to the questions posed on the tax consequences of this.

Smith & Williamson create a detailed report investigating the UK taxation implications of tax consequences of an individual participating in citizenship by investment programmes. They explore whether participation in a citizenship by investment programme alters a individual’s tax residence position or exposure to UK tax.

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