In the recent Upper Tier Tax Tribunal (UT) decision in Elborne v HMRC [2025] UKUT 00059 (TCC), the UT set aside the First Tier Tax Tribunal’s (FTT) decision in favour of HMRC to declare the ‘home loan’ tax avoidance scheme a success.

Until the 6th April 2025, the UK’s taxation of individuals who were non-doms was based on the concept of domicile, a legal term under English law referring to a person’s long-term permanent home. Non-doms could live in the UK while enjoying favourable tax treatment under the “remittance basis”. This treatment typically lasted for up to 15 years.

On 7th August of last year we discussed the upcoming changes to the VAT position for Independent Schools. Now we are in the New Year, what can we say about the implementation of these changes?

The Autumn 2024 budget (“the Budget”) was publicly announced on 30 October 2024 and whilst it has brought some significant changes, there are many policies that remain the same and some anticipated reforms which were overlooked.

Since 2017, Labour has consistently discussed their desire to scrap the value added tax (VAT) exemption for private school fees. It has been a topic included in manifestos, statements and during the General Election campaign. When asked, Sir Keir Starmer confirmed he wished to scrap the tax benefit “as soon as it can be done”. Now Labour is in office what does this mean.?