Search
Searching Content indexed under Capital Gains Tax by Terence Pay ordered by Published Date Descending.
Links to Result pages
 
1  
 
Title
Country
Organisation
Author
Date
1
Gains On UK Real Estate Held By Non-Residents: New Rules From 6 April 2019
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
13 Jun 2019
2
UK Resident Non-Doms: UK Tax Relief When Working Overseas
UK resident employees are generally taxable in the UK on worldwide employment income.
UK
13 Jun 2019
3
UK Real Estate Investments – Non-Resident Companies Must Register With HMRC For Corporation Tax Under New Regime Applying From April 2019
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").
UK
11 Jun 2019
4
Requirement To Correct Tax On Offshore Assets
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.
UK
16 Aug 2018
5
Non-Domiciled Individuals Resident In The UK: The Benefits Of Preparing A Domicile Statement
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 ...
UK
6 Jun 2018
6
Tax-Efficient Investment In UK Residential Property For Non-Residents: A Guide
UK real estate, particularly prime property in London, has always attracted significant international investment.
UK
23 May 2018
7
Non-Dom Changes – An Update
Finance Bill 2018 re-introduces and provides more detail on some of the anti-avoidance provisions that were delayed due to the complexity of the legislation involved.
UK
12 Oct 2017
8
Non-Dom Reforms To Go Ahead
The government released a further consultation document on Friday 18th August 2016 in which they confirm that they will press ahead with the proposed changes to the taxation of non-domiciled individuals.
UK
22 Aug 2016
9
Tax Implications Of De-enveloping
Many non-domiciled individuals own UK residential property through an offshore company/trust structure as these types of structures have, until recently, afforded many tax benefits.
UK
13 Jul 2016
10
Proposed Changes To The Non-Dom Regime From April 2017
The changes were first announced in the 2015 Summer Budget, and a Consultation document was issued in September 2015 setting out further details.
UK
6 May 2016
11
Tax-Efficient Investment In UK Property For Non-Residents: A Guide
UK real estate, particularly prime property in London, has always attracted significant international investment.
UK
11 Feb 2014
12
"FATCA"– Type Agreements Proposed With Offshore Financial Centres
In September 2012 the UK became the first jurisdiction to sign an enhanced automatic tax information exchange agreement with the United States.
UK
 
4 Jul 2013
13
Ownership Of UK High Value Residential Property
The UK Government has recently introduced legislation that has made major changes to the taxation of high value residential property.
UK
1 Jul 2013
14
Enterprise Management Incentives
Enterprise Management Incentives are share options which offer tax favourable incentives.
UK
21 Jun 2013
15
Sold A Second Home In The UK And Not Paid Tax? Limited Disclosure Opportunity With Reduced Penalties Unveiled By HMRC
HMRC has launched a Property Sales Campaign aimed at UK-resident individuals who have sold a second home or buy-to-let property in the UK or overseas and have not declared, or under-declared, any Capital Gains Tax which may have been due.
UK
13 Mar 2013
16
Offshore Trustees: Have You Made Your Rebasing Election For UK Beneficiaries?
Finance Act 2008 introduced a new capital gains tax regime for UK resident but non-domiciled beneficiaries of non-UK resident trusts.
UK
 
9 Aug 2012
17
Can I Use An Offshore Company Or Trust To Hold My Assets And Legitimately Reduce My UK Tax Bill?
A common question put to tax advisors by UK resident clients is "is there any way I can legitimately use an offshore company or trust to hold assets and reduce my UK tax bill?"
UK
 
7 Aug 2012
18
Tax-Efficient Investment In UK Property For Non-Residents - July 2012
UK real estate, particularly prime property in London, has always attracted significant international investment.
UK
 
24 Jul 2012
19
Finance Act 2012 - Boost To International Real Estate Investment And Other Business-Friendly Measures
The Irish Finance Act 2012 has been enacted, giving effect to the measures contained in Finance Bill 2012.
Ireland
19 Apr 2012
Links to Result pages
 
1