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Global Trade Alert

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United Kingdom: Capital gains tax levied on non-resident property owners

Description

On December 4, 2013, Chancellor of the Exchequer George Osborne delivered his Autumn Statement to Parliament. In it, he announced the introduction of a capital gains tax on foreign non-resident proper...

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Intervention Details

Intervention Type

FDI: Treatment and operations, nes

MAST Chapter

FDI measures

Implementation date

01 Apr 2015

Revocation date

No revocation date

Implementation level

National

Affected flow

Inward

Announced as temporary

No

Eligible firms

all

Affected Trading Partners

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Table

Affected Sectors

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Affected Products

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