Commentary

C2.1143 Disposals of interests in UK land by non-residents—becoming or ceasing to be UK resident after 5 April 2019

Capital gains tax
Capital gains tax | Commentary

C2.1143 Disposals of interests in UK land by non-residents—becoming or ceasing to be UK resident after 5 April 2019

Capital gains tax | Commentary

C2.1143 Disposals of interests in UK land by non-residents—becoming or ceasing to be UK resident after 5 April 2019

Companies becoming UK resident after 5 April 2019

In order not to disincentivise onshoring, companies which become UK resident after 5 April 2019 can retain the ability to use the rebasing methods for direct and indirect disposals, despite the fact that they would be UK resident at the time of disposal. The exact rebasing method used will depend on whether it is a direct or indirect disposal of UK land and in the case of direct disposals, whether the UK land

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