Policy paper

Non-domicile taxation: Business Investment Relief

This tax information and impact note is about ways the Business Investment Relief (BIR) scheme could be changed for remittance basis taxpayers to bring money from overseas to invest in UK businesses.

Document

Details

The measure considers ways in which the Business Investment Relief (BIR) scheme could be changed and expanded to make it easier for remittance basis taxpayers to bring their money from overseas to invest in UK businesses.

Published 5 December 2016