The proposed changes to the application of CGT on property sales by non-residents in the UK bring it into line with most other countries. Of the eight countries compared in this article, Singapore is the only one which doesn’t apply CGT. Most apply a withholding tax mechanism on the proceeds of the sale, and it will be interesting to see if this approach is followed by the UK tax authorities. In some countries, there are differences in tax rates depending on how long the property has been held. France, Italy and India all provide reduced rates or total exemption for long-term holdings. It is ultimately clear that the CGT position is rarely straightforward. Attention to detail and careful planning are important to ensure compliance and that any concessions or incentives are maximised