News & Analysis as of

Capital Gains United Kingdom Real Estate Investments

Goodwin

A New UK-based Unauthorised Fund Vehicle Now Available - The Reserved Investor Fund

Goodwin on

The new UK fund vehicle Reserved Investor Fund (RIF) is available beginning today, 19 March 2025. The RIF is available for all investment strategies, but what might make it an appealing option, particularly certain tax...more

BCLP

Delay to Luxembourg-UK treaty changes - impact on UK real estate

BCLP on

Unexpectedly, it is likely the changes to the Luxembourg-UK double tax treaty will not be effective until 2024 at the earliest. Where that is the case, some Luxembourg investors in UK property rich entities will have another...more

BCLP

Tax changes to Luxembourg structures investing in UK real estate

BCLP on

The UK and Luxembourg have renegotiated their double tax treaty. The new treaty has been published, but is not yet in force. Significant changes have been made to the capital gains tax article amongst other provisions....more

Cadwalader, Wickersham & Taft LLP

UK Asset Holding Companies: What Does the Future Hold?

The UK Government’s public consultation on Asset Holding companies (AHCs) has just finished, having run from December 15, 2020 to February 23, 2021. The objectives of the UK Government in the consultation have been to improve...more

King & Spalding

Capital Gains Tax (CGT) payable by non-UK resident investors on direct and indirect disposals of UK commercial real estate

King & Spalding on

Non-UK resident investors (Investor) usually acquire UK commercial real estate (UK Property) through non-UK resident companies, for example Jersey limited liability companies. A typical holding structure put in place by an...more

Katten Muchin Rosenman LLP

UK to Tax Real Estate Capital Gains of Non-UK Investors

On 6 July 2018, the UK Government published draft legislation to extend the territorial scope of UK tax by bringing capital gains realised by non-UK resident investors from UK real estate within the scope of UK taxation with...more

Proskauer - Tax Talks

UK Finance Bill 2019 published – UK commercial property tax regime for non-resident investors to change, but some relief for...

Proskauer - Tax Talks on

On 6 July 2018 the UK Finance Bill 2019 was published by the UK Government. The draft Finance Bill contains the details of the new regime on taxation of non-UK resident investors in UK real estate that had been proposed in a...more

Hogan Lovells

Budget shock for property industry: non-UK resident landlords to be taxed on UK property gains

Hogan Lovells on

Quietly, almost without any fanfare, a tax policy of more than 50 years designed to encourage overseas investment into UK real estate was reversed in the small print of the Budget. The announcement has provoked a storm across...more

Proskauer - Tax Talks

Major Changes Proposed to UK Tax Regime for Non-resident Investors in UK Commercial Property

Proskauer - Tax Talks on

The UK Government has announced in today’s Budget (22 November) that it is launching a consultation on extending the scope of UK tax on real estate. Currently, non-UK residents who are investors in UK land and buildings...more

9 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide