Consultation: Implementing a Capital Gains Tax Charge on Non-Residents
The above consultation which from April 2015 will implement a Capital Gains Tax charge on the disposal of UK residential property by non-UK residents has been launched. Comments on the consultation are requested by 20 June 2014 after which it is intended that workshops will be held to discuss specific issues.
The consultation sets out the proposed scope of the regime and likely design features, and seeks views on the approach proposed and potential impacts.