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Sarah Squires (Old Square Tax Chambers) considers how the rebasing rules apply to a recent non-resident's plans to sell UK buy-to-let properties.
Kitty Swanson and Simon Rose (Mayer Brown) consider some important tax issues affecting investors in UK real estate.
The onwards gift rules came into effect on 6 April 2018. Fiona Poole (Maurice Turnor Gardner) navigates the legislation.

Claire Weeks and Dominic Condé-Cole (Maurice Turnor Gardner) explain why it’s now a very good time to consider de-enveloping in order to mitigate the increasing double tax costs.

Is it possible that this unhappy episode could be coming to a conclusion? 

Partnerships are funny things, in many ways. None more so than for tax, and for CGT in particular.

Rhiannon Kinghall Were (Macfarlanes) reviews a busy year, including major changes to the way in which the UK taxes non-residents, the taxation of the digital economy and the effects of Brexit.

The draft legislation taxing non-residents on gains from UK land gives funds and their investors much to think about. Emily Clark and Jonathan Woodall (Travers Smith) consider the key points.
Peter Jackson and Harriet Revington (Taylor Wessing) review the eagerly anticipated draft legislation.
Andrew Goldstone and Natalie Quail (Mishcon de Reya) consider the eagerly anticipated measures that have been published.