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Private client briefing for April 2014

Andrew Goldstone and Victoria Turner review recent developments in the private client sphere

Consultation on CGT for non-residents

On 28 March 2014 the government published its consultation paper covering the proposed extension of CGT to non-UK residents.

The radical changes will affect non-residents who own UK residential property. Comments on the consultation will be accepted until 20 June 2014.

The aim of the consultation appears to be to put non-residents in the same position as UK residents when it comes to UK residential property. The new CGT charge will apply to all UK residential properties of any value whether occupied or rented out and whether owned by individuals partners trusts or...

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