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.