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Two elections will be available to prevent double taxation of fund investors or the loss of exemption for pension funds when non-UK residents become subject to UK capital gains tax on non-residential UK property and UK property-rich entities. 08 Nov 2018
The UK government is planning to introduce a new capital allowance for expenditure incurred on non-residential buildings and structures and to temporarily increase the annual investment allowance to £1 million, the chancellor announced in the budget. 02 Nov 2018
This guide was last updated in December 2017.
This guide was last updated in February 2013..
This guide was last updated in August 2011.
LEGAL UPDATE: Capital gains from commercial land and buildings owned by non-UK residents and not used for the purposes of a UK trade are currently outside the scope of UK tax. It was announced in the UK Budget last month that gains on all UK real property... 01 Dec 2017
The government has announced modifications to the substantial shareholding exemption (SSE) which mean the tax exemption will be available where the selling company is owned by certain 'qualifying institutional investors'. 06 Dec 2016