Andrew Goldstone (Mishcon de Reya) considers the CGT proposals for non-residents owning UK residential property
Andrew Goldstone (Mishcon de Reya) examines the government’s long awaited final proposals for CGT on non-UK residents owning UK residential property.
Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments, including consultations on VCTs, social investment tax relief and income tax allowance restrictions for non-residents; changes to the tax treatment of commercial loans taken out by non-doms; ATED; and guidance on dual employment contracts
Peter Vaines asks if ATED is tax deductible
Peter Vaines comments on the operation of CGT on non-residents and ATED
For private clients, this Budget was ‘one of the most disturbing of recent times’, writes Robert Field.
Nigel Popplewell reviews the Budget changes, including the reduced thresholds for the ATED and 15% SDLT rate.
HMRC’s recently published guidance on SDLT and de-enveloping transactions is distinctly unhelpful, writes Marc Selby
The new tax policy on property will create unbelievable complexity, warns Peter Vaines
Wendy Walton and Miranda Chamberlain review recent developments in the private client arena, which include alternate dispute resolution, an update on ATED, HMRC’s let property campaign, and the FTT decision on discovery assessment in the Michael Freeman case