Andrew Goldstone
Tax Journal
12 December 2014

Tax Journal Q&A on CGT for non-UK residents: What's Proposed?

This Tax Journal Q&A with Andrew Goldstone covers the following issues in relation to the new capital gains tax (CGT) charge on non-UK residents owning UK residential property:

  • What's happened?
  • What property will be subject to the new CGT charge?
  • Who will be subject to the new CGT charge?
  • What will the rates of CGT be?
  • Will ATED-related CGT be abolished?
  • What will be the impact on the CGT main residence exemption?
  • How will the CGT be calculated and collected?

For the full article, please click here.