Overview
- Iranian drone attacks on Dubai sites, including the Burj Al Arab, the International Financial Centre and a fuel depot at Dubai International Airport, have triggered an exodus and significant flight disruption.
- Emergency returns risk tipping some UK nationals over the 183‑day statutory residence limit before April 5, bringing overseas income and gains into the UK tax net.
- HMRC says war can qualify for disregarded days under the residence test, with decisions made case by case and relief available only where individuals were prevented from leaving.
- Advisers caution that temporary non‑residence rules can revive UK tax on disposals made while abroad if a person returns within five years, potentially leading to sizeable capital gains tax bills.
- Firms report clients pausing planned sales of businesses and second homes and considering alternative jurisdictions to manage exposure as they reassess travel and residency plans.