As a couple the Duke and Duchess of Sussex garner significant public attention. However, to the UK tax adviser, they provide a perfect backdrop against which to frame the UK residency and domicile rules, and they help elucidate an important issue: to what extent are Harry and Meghan still exposed to UK tax as non-UK residents?

Income tax and capital gains tax 

UK residents are liable to UK tax on their worldwide income and gains as they a...