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With effect from 6 April 2019, the UK's capital gains tax (CGT) regime for non-residents was extended to include UK commercial property as well as indirect disposals of UK real estate (whether residential or commercial).
UK resident employees are generally taxable in the UK on worldwide employment income.
From 6 April 2019, capital gains made by non-resident companies from disposals of all UK real estate (both residential and non-residential) are within the charge to UK Corporation Tax ("CT").
The European Union (Anti-Money Laundering: Beneficial Ownership of Corporate Entities) Regulations 2019 (S.I. No. 110 of 2019) (the "Regulations") were issued by the Irish Finance Minister on 22 March 2019.
Taxpayers have just over a month – until 30 September 2018 – to disclose to HMRC any undeclared UK tax liabilities on overseas income or assets under the Requirement to Correct (RTC) legislation.
Non-domiciled UK residents should be reminded that the window of opportunity to "cleanse" mixed fund bank accounts will close on 5 April 2019.
Business Investment Relief (BIR) is a potentially valuable tax relief for UK resident non-domiciled individuals looking to bring funds into the UK to invest in a qualifying trading company...
When considering investing in a property development project in the UK, as well as legal and financing considerations, it is important to take tax advice to ensure that the development...
The UK tax code provides a preferential tax regime for those who are resident but non-UK domiciled. Although considerable changes have been made to the rules in recent years, it still remains a very attractive regime ...
The UK has a favourable tax regime for individuals who are non-UK domiciled, and this extends to inheritance tax (IHT).