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.

The Renters’ Rights Bill (“RRB”) was introduced with an aim of providing “greater rights and protections to people renting their homes, including by abolishing section 21 ‘no fault’ evictions and reforming grounds of possession”.

Sign up for our upcoming Employment Law Seminar where Employment team members Nicholas Lakeland, Victoria Brockley and James McConkey discuss Difficult Sickness Absences and New Developments in Employment Law. The seminar will be followed by networking.