The Chancellor, George Osborne, introduced his Spending Review and Autumn Statement as providing an “opportunity for all”. For anyone interested in the detail behind the Chancellor’s headline statements, that particular opportunity will not arise until 9 December on the, so called, “L Day”. That is when draft legislation for inclusion in Finance Bill 2016 is due to be published. L Day will provide details, not only of what the Chancellor has just announced, but also of changes, the broad outlines of which have been in the public domain for some time.
In common with our past practice, here are Frank Hirth’s initial thoughts on which proposals might impact internationally mobile individuals.
Non-domiciled individuals (“non-doms”)
UK Residential Property
Anti-avoidance and evasion
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