The issue The UK statutory residence test was introduced in Finance Act 2013 and is now relatively well understood. Please see…Read more
In this week’s Tax Bite we discuss some of the nuances of the spouse rules contained within the new non-resident SDLT…Read more
The issue From 1 April 2021 non-UK residents will face a 2% hike in SDLT for purchases of residential property. This…Read more
The issue For UK resident individuals, capital gains tax on residential property is payable alongside other capital gains tax under self-assessment….Read more
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