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  • Autumn Statement 2015: Widening the use of Business Investment Relief (BIR)

    28 November 2015

    Andy Wood

    Over the last few years, the tide has been firmly against non-doms. The 2015 Summer Budget was no exception.

    One relief introduced under the previous Coalition Government stood firmly against that tide – and that relief is BIR. In a nutshell, the BIR rules allow taxpayers on the remittance basis to bring their offshore income and gains to the UK free of tax. The remittance must be in respect of a qualifying UK investments. Click here for our guide to BIR.

    It was announced yesterday, that the government will consult on how to change ) to encourage greater use of the relief to increase investment in UK businesses.

    We eagerly await the consultation and the results which are generated from it. Watch this space.