HMRC consult on CGT for non-resident companies

Released 20 March 2017

HMRC have opened a consultation on non-resident companies and their liability to income tax and non-resident capital gains tax in regard to UK property business.

The government is exploring the case and options for bringing within the scope of corporation tax, certain non-resident companies with existing UK taxable income and/or gains from the disposal of certain UK residential property interests.

The consultation closes on 9 June 2017.

More details can be found here.

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