2015 Autumn Statement

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

Employment Taxes

Anti-avoidance and evasion


This article has been written for the general interest of our clients and contacts to stimulate further thought and enquiry. It does not contain answers to specific situations and it is therefore essential to treat it as a prompt to take specific advice on any real and particular issues. We believe that the facts as summarised in this article are correct as at the time of going to press in November 2015. If we discover that the article might be read in a way that conveys a misleading impression (whether by tone, content, error or omission) we will make the necessary changes and draw attention to what has been changed once we become aware of the need to do so. We will not be responsible for any action taken by a reader who relies on the article but does not seek further advice to answer any specific query.

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