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Subscribe to this list via RSS Blog posts tagged in Capital Gains Tax

As announced in the 2013 Autumn Statement, capital gains tax (CGT) is to apply to non-residents disposing of UK residential property, on gains arising on disposals after 5 April 2015.

Before then CGT was not applied to non residents (other than those carrying on a trade in the UK and, since April 2013, on companies subject to the 'annual tax on enveloped dwellings' (ATED)

©Gerhard Visagie
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These draft regulations remove references to being 'ordinarily resident' from Regulation 15 of the Capital Gains Tax regulations 1967 and remove the requirement that a person must be resident or ordinarily resident or carry on a trade in the United Kingdom in order to be joined as a third party to an appeal or make an application to be joined.

This instrument will be laid in time to come into force from 6 April 2013, so any final comments on this revised draft should be sent by 12 March 2013.

Tagged in: Capital Gains Tax Tax
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