The starting point when considering asset protection is to accept the principle that not all assets are treated the same by the courts, and therefore how you deal with your assets may well be the deciding factor in how they are to be distributed.

There is a suggestion that the number of non-UK domiciled taxpayers changing status to become domiciled has slowed down and that the level of tax revenue that can be recovered from the non-UK domiciled community is reaching its ceiling.

Despite the fault-based fact of unreasonable behaviour being the most commonly used fact in recent years, it would be incorrect to think it can be easily demonstrated.