HMRC have updated their guidance Register a non-resident company who disposed of UK property or land for Corporation Tax.
“Find out how to register for Corporation Tax if you are a non-UK resident company who has sold, gifted or transferred ownership of UK property or land.”
Information about exemptions has been updated to remove information about HMRC applying concessionary treatment to disposals with an appropriate connection.
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Written for accountants and other tax advisers at an intermediate level, Capital Gains Tax is built firmly on a foundation of statutory rules and case law principles. It is illustrated throughout with practical examples, and most chapters include a summary of pitfalls and planning points.
