Consultation on non-resident companies chargeable to income tax and non-resident capital gains tax

March 21, 2017

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The consultation concerns certain non-resident companies liable to UK income tax and/or capital gains tax, focusing on UK property business.

Documents

Non-resident companies chargeable to Income Tax and non-resident CGT

PDF, 189KB, 15 pages

Consultation description

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.