The government has this week provided an update about its consultation on the introduction of a UK re-domiciliation regime. The consultation explored the possibility for companies to re-domicile and therefore make it easier to relocate to the UK. As respondents have noted, having a re-domiciliation regime is only one half of the story - having an attractive business environment will be the driving factor. Keeping the UK "open for business" and having tax rules which are clear and fair will be a major part of this. The concept of re-domiciliation has, however, been found worthy of further attention and the government will carry out detailed analysis and engagement - watch this space!