Insights

In September 2015, the government consulted on proposals to treat non-doms as deemed UK domiciled for tax purposes once they have been resident in the UK for 15 of the past 20...

Business Investment Relief (BIR) was introduced in April 2012 to encourage individuals who are taxed on the remittance basis to invest their foreign income and gains in businesses...

Although not necessarily thought of in the conventional meaning of trading, it is noteworthy that Lloyds Underwriting activities are considered a trade for Business Property...

Replacing the Annual Return with the Confirmation Statement