Non-UK domiciliaries: the new Residential Property Tax

Aparna Nathan and Marika Lemos form the expert panel in this webinar as part of the Private Client Tax series organised by LexisNexis. The webinar dealt with topics related to non-UK domiciliaries and was aired live on 17 September 2015 at 15.30 h and is now available on demand through Lexis Webinars.

In this session Aparna and Marika focussed on the new Residential Property Tax and discussed:

  • the new CGT regime for non-residents holding UK residential property
  • its interaction with ATED related Capital Gains Tax and s13 TCGA (including the motive defence)
  • offshore structures for holding UK residential property

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