Business investment relief for non-doms

Posted by:John Costalas on Nov - 7 - 2012 - Filed under: Expatriates -

To encourage business investment in the UK the Finance Act 2012 allowed UK-resident foreign domiciliaries to use remittance basis income and gains to make investments without chargeable remittance being triggered. The rules are complex and there are many pitfalls. The legislation has been criticised as unclear however recent clarifications from HMRC together with full coverage on the topic will soon be included within their Residence, Domicile and Remittance Basis Manual. Further, a clearance system for queries on potential investments is now up and running accessible at

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