Janet Paterson and Richard Holme of Creaseys LLP explain two major Pre-Budget announcements, one on capital gains tax and the other on the taxation of non-domiciliaries and non-residents
Janet Paterson and Richard Holme of Creaseys LLP explain two major Pre-Budget announcements one on capital gains tax and the other on the taxation of non-domiciliaries and non-residents
For the majority of tax practitioners all of the other Pre-Budget announcements paled in comparison to PBRN 17 (capital gains tax reform) and PBRN 18 (residence and domicile review). The proposed changes in these areas represent possibly the most significant and far-reaching changes we have had in many years and therefore these two items are dealt with in detail below.
Capital gains tax reform
...
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Janet Paterson and Richard Holme of Creaseys LLP explain two major Pre-Budget announcements, one on capital gains tax and the other on the taxation of non-domiciliaries and non-residents
Janet Paterson and Richard Holme of Creaseys LLP explain two major Pre-Budget announcements one on capital gains tax and the other on the taxation of non-domiciliaries and non-residents
For the majority of tax practitioners all of the other Pre-Budget announcements paled in comparison to PBRN 17 (capital gains tax reform) and PBRN 18 (residence and domicile review). The proposed changes in these areas represent possibly the most significant and far-reaching changes we have had in many years and therefore these two items are dealt with in detail below.
Capital gains tax reform
...
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