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  • Business Investment Relief for non-UK domiciled persons: Another clearance application to HMRC accepted

    19 April 2016

    Andy Wood

    A quick post to say that we have again managed to structure an investment for a non-UK domiciled individual’s foreign income and gains such that it qualified for the valuable Business Investment Relief (BIR). This allows such funds to be used in the UK without triggering a taxable remittance.

    In this case, the qualifying investment – which was made in to a UK property company – was made via the client’s non-UK company. Do not forget that an investment through a client’s non-UK structure may also qualify for the relief.

    For more information on this please see our earlier article.


    If you or your clients want to find out more then please let us know.