Pump Court Chambers

Key tax changes announced in the Finance Acts 2015

News 7th December 2015

Since April 2015 the sale of residential property in the United Kingdom owned by non-UK domiciled individuals can generate a tax charge. In the summer the government published the Summer Finance Bill 2015 which also proposes key changes to the inheritance tax regime applicable to many non-UK residents. These changes, together with forthcoming changes to the ‘nil-rate’ band payable represent important developments for practitioners.

Jack Rundall discusses these in his latest article for LawSkills, to view the article in full please click here.

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