The government announced on 13/7/17 that it will press ahead with the changes to the taxation of non-UK domiciled individuals and offshore investors in UK residential property which were withdrawn from the pre-election Finance Bill.

As originally proposed, the changes will have effect from 6 April 2017, and will not be deferred until 2018 as some had hoped.

It will be included in the Finance Bill being issued after Parliament’s summer recess.

The draft legislation can be seen at: