It is paramount that individuals with business assets take full advantage of Business Property Relief (“BPR”) through correctly structuring their Will. An entrepreneur is in danger of wasting the generosity of BPR if they leave

Introduction On 18 August 2016, HM Treasury published a further consultation on reforms to the taxation of non-UK domiciled individuals (“non-doms”). The changes are to take effect from 6 April 2017 and this note outlines