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PBR 2007 — CGT and Residence

Janet Paterson and Richard Holme of Creaseys LLP explain two major Pre-Budget announcements one on capital gains tax and the other on the taxation of non-domiciliaries and non-residents
For the majority of tax practitioners all of the other Pre-Budget announcements paled in comparison to PBRN 17 (capital gains tax reform) and PBRN 18 (residence and domicile review). The proposed changes in these areas represent possibly the most significant and far-reaching changes we have had in many years and therefore these two items are dealt with in detail below.
Capital gains tax reform
In the run-up to the Pre-Budget Report (PBR) there was speculation that legislation would be introduced to increase the amount of tax payable in the...
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