NEW Articles1 Jun 2026
Do UK Expats in Dubai Still Pay Capital Gains Tax?
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Autumn Budget 2024. High income Child benefit charge changes
The first Labour budget in 14 years has included a U-turn on previous announcements by the former Government to address unfairness in HICBC.
Previously I wrote about my frustration with this charge and its unfairness and in the Budget of March 2024 there were announcements identified to address this unfairness which I also explained in my article.
However, the first Labour budget in 14 years has included a U-turn on those previous announcements by the former Government.
The key to making the system fairer was the announcement by Jeremy Hunt that it would move to be assessed on household income rather than an individual’s income so that those parents with one high earner do not lose out.
This overhaul of the system is not being continued under Labour, as the Chancellor has scrapped the plans to reform it as part of her Budget announced last week. While the plans to scrap the reform were not announced, they were included in the extensive Budget documentation released.
This is a good reminder that the announcements are only valid once they are legislated, as they can be withdrawn at any point before then.
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THE AUTHOR
Clair Dart
Partner
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