Mondaq UK: Tax > Capital Gains Tax
Claritas
From April 2019, all direct disposals of UK land and property by non-UK residents are now subject to UK tax on capital gains
Herrington Carmichael
People who live together are taxed separately and each person has their own personal allowance entitlement.
Herrington Carmichael
Imagine a developer identifies a plot of land he or she believes has significant future development potential, but obtaining planning may not be guaranteed.
MJ Hudson
For those advising within this space, it would be instructive to undertake a full examination of the document.
Michael Kyprianou Advocates & Legal Consultants
Since April 2019, the new rules regarding capital gains tax have been implemented in UK.
Withers LLP
The United States Congress enacted the ‘Qualified Opportunity Zone' (‘QOZ') regime in 2017 as part of its broad package of US federal tax reform legislation.
Withers LLP
The requirement to register a UK resident trust or a non UK resident trust that owns UK assets or has UK source income has been in place since January 2018.
Hewitsons LLP
I own a flat which I rent out to a tenant. I'd like to give the flat to my son so he can manage the property and benefit from the profits of the tenancy.
DAC Beachcroft LLP
A recent judgment in Evans v PricewaterhouseCoopers LLP [2019] considers the question of when a limitation period runs in circumstances where tax liability is contingent on a future event...
STA Law Firm
The legislation encompassing the new regime for taxing non-residents' gains on the United Kingdom
Wrigleys Solicitors
The Office of Tax Simplification ("OTS") has now published its long-awaited second report following the "call for evidence" in April 2018 and the publication
Dixcart
From April 2020, non-UK tax resident companies with income from UK property will no longer be charged UK income tax and will instead be subject to the UK's corporation tax regime.
Dixcart
Property in the UK can be owned by a company or by an individual and the method of ownership and the status of the company or individual involved will affect the tax treatment.
Proskauer Rose LLP
In Development Securities plc and others v HMRC, the Upper Tribunal (UT) has overturned the prior discussion of the First-tier Tribunal (FTT) in favour of the taxpayer.
Wrigleys Solicitors
The aim and intentions of the consultation, a summary of Wrigleys' response and the government's proposed plans.
Shepherd and Wedderburn LLP
Within this, a number of recommendations for reform are set out for possible inclusion in the next Labour party manifesto.
Orrick
On December 19, HMRC, the UK's counterpart to the US Treasury, published long-awaited (and arguably long overdue) guidance on the taxation of cryptocurrencies (which it refers to as "cryptoassets"), ...
Verfides
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).
Verfides
UK resident employees are generally taxable in the UK on worldwide employment income.
Verfides
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").
Most Popular Recent Articles
STA Law Firm
The legislation encompassing the new regime for taxing non-residents' gains on the United Kingdom
Herrington Carmichael
People who live together are taxed separately and each person has their own personal allowance entitlement.
Herrington Carmichael
Imagine a developer identifies a plot of land he or she believes has significant future development potential, but obtaining planning may not be guaranteed.
Claritas
From April 2019, all direct disposals of UK land and property by non-UK residents are now subject to UK tax on capital gains
STA Law Firm
For more clarity, if you are selling an asset, the sale value will generally be the sale price of that asset,
Verfides
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).
Wrigleys Solicitors
HMRC has further updated its guidance on compliance with the legislation of the registration of trusts which had tax liability.
Michael Kyprianou Advocates & Legal Consultants
Since April 2019, the new rules regarding capital gains tax have been implemented in UK.
MJ Hudson
For those advising within this space, it would be instructive to undertake a full examination of the document.
Withers LLP
The requirement to register a UK resident trust or a non UK resident trust that owns UK assets or has UK source income has been in place since January 2018.
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