Tax Journal's coverage of this year's Autumn Statement.
Andrew Goldstone (Mishcon de Reya) examines the government’s long awaited final proposals for CGT on non-UK residents owning UK residential property.
Kevin Ashman and Tom Eyre-Brook (Hogan Lovells) set out the tax considerations for non-UK resident individuals seeking to invest in UK property, complete with a case study
According to accountancy group UHY Hacker Young, 89% of HMRC’s total take from the annual tax on enveloped dwellings (ATED), a recently introduced stamp tax on high-value homes, is collected from London properties.
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
IBAs and commercial buildings
Peter Vaines asks if ATED is tax deductible
Peter Stevens summarises the government’s proposals for charging tax on capital gains made by non-residents from disposals of UK residential property
Nigel Popplewell reviews the Budget changes, including the reduced thresholds for the ATED and 15% SDLT rate.