UK Tax on Non-UK Residents’ UK Property Gains – Update

UK Tax on Non-UK Residents’ UK Property Gains – Update


By: Nick Thornton, Will Gay

Further detail of the proposed regime to subject non-UK residents to UK tax on UK real estate investment-related gains was released on November 7. Some of the potential inefficiencies of the regime have been addressed for widely held collective investment structures, but at the cost to them of accepting a considerable administrative and reporting burden.

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