CGT-ON-NON-RESIDENTS

Jenny Doak

Jenny Doak and Akash Mehta (Weil, Gotshal & Manges) discuss some key considerations for M&A transactions.

Robert Langston (Saffery) explains why it is necessary to consider international tax principles, such as entity classification and transfer pricing, alongside the disguised investment management fee rules.

Sarah Squires

Sarah Squires (Old Square Tax Chambers) considers how the rebasing rules apply to a recent non-resident's plans to sell UK buy-to-let properties.

Simon Rose

Kitty Swanson

Kitty Swanson and Simon Rose (Mayer Brown) consider some important tax issues affecting investors in UK real estate.

Fiona Poole

The onwards gift rules came into effect on 6 April 2018. Fiona Poole (Maurice Turnor Gardner) navigates the legislation.

Claire Weeks

Dominic Condé-Cole

Claire Weeks and Dominic Condé-Cole (Maurice Turnor Gardner) explain why it’s now a very good time to consider de-enveloping in order to mitigate the increasing double tax costs.

Peter Vaines

Is it possible that this unhappy episode could be coming to a conclusion?

David Whiscombe

Partnerships are funny things, in many ways. None more so than for tax, and for CGT in particular.

Rhiannon Kinghall Were

Rhiannon Kinghall Were (Macfarlanes) reviews a busy year, including major changes to the way in which the UK taxes non-residents, the taxation of the digital economy and the effects of Brexit.

Jonathan Woodall

Emily Clark

The draft legislation taxing non-residents on gains from UK land gives funds and their investors much to think about. Emily Clark and Jonathan Woodall (Travers Smith) consider the key points.

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