Changes afoot for owners of UK residences

24 April 2014

The Government recently issued a consultation entitled ‘Implementing a capital gains tax (CGT) charge on non-residents’. Now, if you are UK resident for CGT purposes, you might have formed the view, quite reasonably, that, in view of its title, you need not add the consultation to your pile of bedtime reading. Tut tut, how could […]

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ATED goes large

10 April 2014

ATED (the UK’s Annual Tax on Enveloped Dwellings) is one of the newest taxes to hit the statute book but it became clear in this year’s Budget that, as taxes go, it is destined for even greater things in 2015 and beyond. ATED is an annual tax, levied on non natural persons (such as companies) […]

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