Payment of UK CGT by non-UK residents on UK commercial property gains – relief for tax exempt investors and overseas funds.
[Dynamic date]
09 July 2018
On 6 July 2018 HM Revenue & Customs (HMRC) and HM Treasury (HMT) published their response (the Response) to the feedback received from industry participants to their consultation document of 22 November 2017, in relation to the proposed imposition of a charge to UK CGT of gains on direct and indirect disposals of UK commercial property by non-UK residents from April 2019.
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Mourant is a law firm-led, professional services business with over 60 years' experience in the financial services sector. We advise on the laws of the British Virgin Islands, the Cayman Islands, Guernsey, Jersey and Luxembourg and provide specialist entity management, governance, regulatory and consulting services.
