Transcription of Taxing gains made by non-residents on UK …
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Taxing gains made by non-residents on UK. immovable property Consultation document Publication date: 22 November 2017 . Closing date for comments: 16 February 2018. This Consultation Document should be read alongside the Technical Note on the related anti-forestalling rule coming into effect from budget Day, 22 November 2017 . 1. Subject of this The tax treatment of gains accruing on disposals of interests in UK. consultation: immovable property by non-residents . This document also explains that an anti-forestalling rule will come into effect from 22 November 2017 . There is a separate Technical Note available on this subject. Scope of this This consultation describes the government's proposals for the intended consultation: scope of new rules to charge non-residents to tax on gains realised from disposal of interests in UK property; and invites comments and feedback on particular issues and impacts of the policy as described.
4 Introduction Background 1.1. The government announced at Autumn Budget 2017 that from April 2019 tax will be charged on gains made by …
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