Business investment relief for non-UK domiciliaries
News - Briefing
Date: 30/07/2014 Authors : Christine Payne Smith
In the past, changes to the remittance rules have, more often than not, limited the scope for a non-UK domiciliary to bring foreign income or gains to the UK without incurring UK tax. Therefore, the introduction in 2012 of a business investment relief for remittance basis users was widely...