Finance and Accountancy Briefing

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Business Investment Relief for Non-UK Domiciliaries


UK resident non-domiciled individuals are now able to remit overseas income and gains to the UK for certain qualifying business investments without creating a taxable remittance. Previously, offshore income and gains may have been ring-fenced so that they were not brought into the UK and taxed accordingly.

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Tags: Tax, Capital Gains, Non domicile.

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