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Business Investment Relief (BIR) is a generous tax relief that is available to non-UK domiciled and UK resident non-domiciled taxpayers who are or have been remittance basis users.

It is some eight years since the government announced the intended introduction of CGT Entrepreneurs’ Relief (‘ER’). Little did we know how important a relief it would become.

As our members are well aware, this has been a busy few months for those whose practice areas cover non-residents, non-domiciliaries or trusts.

Welcome to this very first edition of Employment Taxes Voice.

On 9 December 2015, HMRC published a Policy Paper on restricting tax relief for travel and subsistence (T&S) for workers employed through an employment intermediary.

Introduction

Tracking, and reporting appropriately, the comings and goings into the UK of group employees, who are based outside the UK, tends to be a major headache for the UK entities o

It is rare today for there to be no pressing legislative issues relating to pension schemes.

The employment tax rules are changing significantly from 6 April 2016.

There have been a number of changes recently to the way in which HMRC is seeking to work with large businesses, in particular with the additional compliance measures published in the draft Finance

In this first edition, we reflect on some of the changes, enacted and proposed, which have come our way.