April 2014

Non UK residents have historically been outside the charge to UK Capital Gains Tax (“CGT”) when they sell UK residential property. This started to change with the introduction of a tax charge on property disposals by non resident companies (unless they could meet one of the various exemptions, which did include property letting businesses). The […]

UK BUDGET 2014 The UK Government issued its 2014 Budget proposals this week.  This note is not intended to be an in depth comment on the Budget as a whole but simply to highlight some of the cross border tax proposals that may interest your clients, and which they may need to think about further. […]