Corporation Tax Guidance
Assignment is the legal term for the sale of a lease. The assignment of a lease represents a disposal for capital gains purposes...
The grantWhere a lease for a term exceeding 50 years (a long lease, which isn't a wasting asset) is granted, in return for a...
Prior to 6 April 2019, only gains on direct disposals by non-resident persons of UK residential property interests were...
Development of the lawPrior to April 2013, non-resident companies were typically not within the scope of UK corporation tax on chargeable gains, save...
Non-resident landlords (NRL) are subject to the non-resident landlords scheme (NRLS). Although the UK does not generally tax non-residents (see the...
Assignment is the legal term for the sale of a lease. The assignment of a lease represents a disposal for capital gains purposes of an interest in...
The grantWhere a lease for a term exceeding 50 years (a long lease, which isn't a wasting asset) is granted, in return for a premium, out of a...
Prior to 6 April 2019, only gains on direct disposals by non-resident persons of UK residential property interests were potentially subject to UK tax....
Sub-lease granted out of freehold or long leaseWhere a premium is required under a lease of land, which is a short lease, a landlord is treated as...
UK property is often held by non-resident persons indirectly, typically through the holding of shares in a company that in turn directly owns the...
A sale and leaseback situation arises where land or an interest in land is sold on the basis that the purchaser must grant a lease back to the vendor,...
ATED ― backgroundThe annual tax on enveloped dwellings (ATED) regime was introduced by FA 2013, Part 3 and was one element of a series of...
The new rules on taxing the profits of dealing in and developing UK land are mainly designed to ensure UK non-residents as well as UK residents are...
Development of the lawPrior to April 2013, non-resident companies were typically not within the scope of UK corporation tax on chargeable gains, save in respect of...
Non-resident landlords (NRL) are subject to the non-resident landlords scheme (NRLS). Although the UK does not generally tax non-residents (see the Residence of companies...
Assignment is the legal term for the sale of a lease. The assignment of a lease represents a disposal for capital gains purposes of an interest in property. There is no...
The grantWhere a lease for a term exceeding 50 years (a long lease, which isn't a wasting asset) is granted, in return for a premium, out of a freehold interest or...
Prior to 6 April 2019, only gains on direct disposals by non-resident persons of UK residential property interests were potentially subject to UK tax. This would have...
Sub-lease granted out of freehold or long leaseWhere a premium is required under a lease of land, which is a short lease, a landlord is treated as receiving, when the...
UK property is often held by non-resident persons indirectly, typically through the holding of shares in a company that in turn directly owns the property. For corporate...
A sale and leaseback situation arises where land or an interest in land is sold on the basis that the purchaser must grant a lease back to the vendor, or a person...
ATED ― backgroundThe annual tax on enveloped dwellings (ATED) regime was introduced by FA 2013, Part 3 and was one element of a series of anti-avoidance measures that...
The new rules on taxing the profits of dealing in and developing UK land are mainly designed to ensure UK non-residents as well as UK residents are within the scope of UK...
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