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Claritas
From April 2019, all direct disposals of UK land and property by non-UK residents are now subject to UK tax on capital gains
Herrington Carmichael
People who live together are taxed separately and each person has their own personal allowance entitlement.
Herrington Carmichael
Imagine a developer identifies a plot of land he or she believes has significant future development potential, but obtaining planning may not be guaranteed.
Herrington Carmichael
Solicitors claim proposed changes to inheritance tax will leave major problems unresolved, according to an article in the Law Gazette.
Herrington Carmichael
HMRC considers there to be just two different types of employment status in relation to tax; employed or self-employed.
Withers LLP
Today on 11 September 2019, Manchester City will be hosting a testimonial match for retiring captain, Vincent Kompany. After 11 years with the club and with four Premier league titles
DLA Piper
On July 24, 2019, the French Digital Services Tax (DST) became law (law n°2015-759 dated July 24, 2019). The new tax is effective as of January 1, 2019.
DLA Piper
From 1 October 2019 HMRC will introduce a VAT domestic reverse charge (Reverse Charge) on specified construction services.
DLA Piper
While a range of outcomes, including a departure under the terms of the current Withdrawal Agreement, remains possible, it is important for businesses to plan for a no-deal Brexit.
Shepherd and Wedderburn LLP
Taking the first step on the housing ladder has become a daunting prospect for the younger generation.
Hewitsons LLP
F was appointed as Deputy for his brother, M, who had become mentally incapable. M, has an estate of over £17 million, and investment income of £123,000 a year.
Andersen Tax
Non-US investors are subject to different treatment on their US investments, depending on whether the investor is an individual, company or trust.
DAC Beachcroft LLP
Welcome to the August version of DACB's construction risks newsletter. Adjudication case law still dominates the Construction Court's work, with a number of new pieces of law
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
Corporate Tax Comparative Guide for the jurisdiction of UK, check out our comparative guides section to compare across multiple countries
Akin Gump Strauss Hauer & Feld LLP
The Upper Tribunal (UT) has found that amounts paid by Hargreaves Lansdown (HL) (an investment platform service provider) to its customers, which represented rebates received from investment fund managers, were "annual...
Our Coming to and Investing in the UK Advice Centre Experts:
Recent Added Documents from our Experts
Verfides
With effect from 6 April 2019, the UK's capital gains tax (CGT) regime for non-residents was extended to include UK commercial property as well as indirect disposals of UK real estate (whether residential or commercial).
Verfides
UK resident employees are generally taxable in the UK on worldwide employment income.
Verfides
From 6 April 2019, capital gains made by non-resident companies from disposals of all UK real estate (both residential and non-residential) are within the charge to UK Corporation Tax ("CT").
Verfides
Taxpayers have just over a month – until 30 September 2018 – to disclose to HMRC any undeclared UK tax liabilities on overseas income or assets under the Requirement to Correct (RTC) legislation.
Verfides
Business Investment Relief (BIR) is a potentially valuable tax relief for UK resident non-domiciled individuals looking to bring funds into the UK to invest in a qualifying trading company...
Verfides
When considering investing in a property development project in the UK, as well as legal and financing considerations, it is important to take tax advice to ensure that the development...
Verfides
The UK tax code provides a preferential tax regime for those who are resident but non-UK domiciled. Although considerable changes have been made to the rules in recent years, it still remains a very attractive regime ...
Useful Resources
Use supplementary pages SA105 to record UK property income on your SA100 Tax Return.
When you start renting out property, you must tell HM Revenue and Customs (HMRC) and you may have to pay tax.
Use online form service or postal form (SA700) to file a tax return for a non-resident company.
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