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Clifford Chance

Clifford Chance

Briefings

UPDATE: Implementing the CGT charge on non-residents disposing of UK residential property from April 2015 - A Bombshell - 27 November 2014

27 November 2014

As forecast in our previous briefing in April, the Government has confirmed that it is pushing ahead with the introduction of capital gains tax (CGT) on gain made by non-residents disposing of UK residential property from April 2015. Non-residential property will however continue to benefit from the CGT exemption for non-residents.

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