Threads / Taxation of Non-UK Domiciled Individuals / Non-domicile taxation: Business Investment Relief
Policy Paper Published 5 Dec 2016 HM Revenue & Customs ↗ View on GOV.UK

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.

▤ Verbatim text from source document

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.