Consultation: capital gains tax for non-residents disposing of residential property
By Nick Burt
The chancellor of the exchequer announced in the 2013 Autumn Statement that from April 2015 the government will extend capital gains tax (CGT) to gains made by non-resident individuals disposing of UK residential property.
The government has now published its consultation document, which sets out the proposed design for the extension of the CGT charge and has revealed that the scope of this new charge will be wider than anticipated…
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This note provides a short summary of the two formal insolvent liquidation processes.
Analysis from The Lawyer
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