- Corporation tax for non-UK resident companies carrying on a UK property business
- What is the background to this legislation?
- What are the key changes for non-resident companies?
- What are the main changes since the publication of the draft legislation in July 2018?
- How will these rules affect existing property structures and how do you envisage they will affect structures going forward?
- Do you envisage any particular difficulties for non-resident companies that are subject to these changes?
Tax analysis: Liz Wilson, senior associate at Squire Patton Boggs, explains how the Finance Bill 2019 (FB 2019) will extend the scope of UK corporation tax to overseas companies with income and gains related to UK property.
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