Consultation on non-resident companies chargeable to income tax and non-resident capital gains tax
21 March 2017
The consultation concerns certain non-resident companies liable to UK income tax and/or capital gains tax, focusing on UK property business.
PDF, 189KB, 15 pages
The government is exploring the case and options for bringing within the scope of corporation tax, certain non-resident companies with existing UK taxable income and/or gains from the disposal of certain UK residential property interests.