Taxing gains made by non-residents on UK immovable property - Law Society response

The Law Society’s Corporation Tax Sub-Committee has submitted a response to the taxing gains made by non-residents on UK immovable property consultation published by HMT and HMRC on 22 November 2017.

In our response we urge the government to take great care in designing legislation that is simple to operate in practice and which avoids unexpected or arbitrary impacts.