HMRC has published guidance on the extension of UK capital gains tax to disposals of UK residential property by non-residents. From 6 April 2015, non-UK residents must inform HMRC when they sell UK residential property as CGT may be due.
A recent CJEU decision on French social contributions on non-residents triggers a run for refunds.
The Finance Act 2014, Schedule 9 (Employment-related Securities etc.) (Consequential etc.
Andrew Goldstone and Charlie Sosna (Mishcon de Reya) round up the latest private client news, including: the remittance basis charge consultation; a report on tax incentives for art; Hutchings; and BiGDUG Limited Remuneration Trust (from Guernsey)
Hey, a new tax. As a tax adviser, that sounds like pretty good news. (Shame it is so bad for the country, but that's politics for you).
The government has published its long-awaited final proposals for CGT on non-UK residents owning UK residential property.
Andrew Goldstone (Mishcon de Reya) examines the government’s long awaited final proposals for CGT on non-UK residents owning UK residential property.
Kevin Ashman and Tom Eyre-Brook (Hogan Lovells) set out the tax considerations for non-UK resident individuals seeking to invest in UK property, complete with a case study
Recent media reports about the London mayor’s tax affairs shine a light on the taxation of US citizens living abroad. David Treitel (American Tax Returns Ltd) explains.