Non-resident CGT changes in relation to UK real estate – non-resident individuals and trustees

Non-resident CGT changes in relation to UK real estate – non-resident individuals and trustees

The scope of the UK tax for non-residents has been extended with effect from 6 April 2019 to catch gains realised on direct disposals of UK commercial properties and gains on disposals of interests in “property-rich companies”.

In this Briefing Note entitled ‘Non-resident CGT changes in relation to UK real estate – non-resident individuals and trustees‘ we focus on the impact of some of these changes on non-UK resident individuals and trustees with interests in UK real estate, whether held directly or via companies.

For further guidance on these measures, please contact Robert Drysdale or any other member of our Wealth Planning team.

Senior Partner

Partner - Head of Real Estate

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