+44 203 3644 500
caroline.philpott@lexisnexis.co.ukP1135 CGT and non-UK residents
Tolley CPD
CGT and non-UK residents
Robert Jamieson
Seminar
This Seminar is 29 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) History
- 3) Government action (April 2015)
- 4) From 6 April 2019�.
- 5) Properties not previously caught - Rebasing
- 6) Disposals previously within the charge to UK tax
- 7) Still in point
- 8) Who will not be caught?
- 9) Most important change - property-rich companies
- 10) Non resident persons with at least 25% of the company
- 11) Base cost for disposal
- 12) Substantial Shareholding Exemption
- 13)Anti avoidance rules
- 14) The 30-day deadline
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