What an extraordinarily busy week it has been since the announcement of last week’s Autumn Budget. For those of you still distilling what it means, Peter Vaines’ Bulletin contains points of note and interest. It touches on some of the most significant outcomes of the Budget, and in particular the changes to the non-domicile regime. Fear not, it is not all about the Budget though. As always, there is useful case analysis and insight of Pearce v HMRC (concerning IHT and Business Property Relief) and Hutchings and others v HMRC (concerned with the question of whether or not an LLP was carrying on a trade or business). There is also an interesting discussion of ‘re-domicilation’: now there’s some food for thought…!
The latest edition (October 2024) of the Bulletin can be found here.
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