Tax on non-resident UK land sales - CPD module - NEW

摘要

From April 2020, non-UK resident companies will have to pay corporation tax on UK property income for the first time, with new rules for collective investment vehicles.Under the new rules, a person who is not UK-resident for a tax year is chargeable to capital gains tax (CGT) on gains accruing in the tax year on assets that are interests in UK land and other assets that derive their value from UK land.