Offshore messenger - May 2019

Offshore messenger in May highlights the changes being introduced for non-resident owners of UK property and the importance of corporate economic substance.

Tax changes for non-residents owning UK property

13 May 2019

Significant and wide-ranging changes are being introduced in relation to the taxation of UK property, some of which already apply for transactions taking place from 6 April 2019, others taking effect from 6 April 2020.

The importance of corporate economic substance

13 May 2019

The issue of corporate economic substance is high on the agenda of tax authorities globally, following recent developments to improve fairness and cooperation in international tax.