The UK’s new property tax regime for non-UK residents: a simple tool kit for investors

The UK’s new property tax regime for non-UK residents: a simple tool kit for investors


By: Nick Thornton, Will Gay

The UK's new regime introducing a charge to UK tax on non-UK residents' investment gains from UK commercial real estate is unfortunately complex, making it difficult for investors to understand the practical impact on any particular existing or proposed holding structure. However, although the regime is not yet even in force and its impact on the market still in process, it is possible to suggest some basic rules of thumb which may be helpful in starting an analysis.

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