Search

Reset
Displaying 10 of 43 results
Differences in tax treatment at a glance

06 November 2019

In continuation of the series of articles on the subject of Corporation Tax for non-UK resident companies, this issue summarises the main differences between the UK income and corporation tax regimes and what non-UK resident companies can expect from the regime change.

Capital allowances

06 November 2019

With the transition to corporation tax for non-resident companies, capital allowances regime should be of significant benefit to non-resident companies.

Administration, payment and filing obligations

06 November 2019

Non-resident companies receiving UK rental income have moved into the corporation tax regime from the existing income tax regime from 6 April 2020. The tax changes for non-resident companies holding UK property is significant, with changes to almost every aspect of how tax is calculated, paid and reported to HMRC. Non-resident landlords should seek advice sooner rather than later.

The impact of financing costs for non-resident landlords

06 November 2019

From April 2020, non-resident landlord companies will be hit by a variety of targeted rules concerning the deductibility of finance costs. This could impact their UK tax position. We broadly outline the key tax factors and recommend early action is taken using a measured approach.

Capital losses - new restrictions
Adrian Benosiglio

08 August 2019

As of 1 April 2020, new rules regarding restrictions on capital losses are due to commence. Find out how you may be affected by the new legislation.

Government proposes a 1 per cent increase in stamp duty land tax for non-resident buyers of residential property
Adrian Benosiglio

08 August 2019

The Government has issued a consultation paper on their proposals to charge an extra 1 per cent stamp duty land tax (SDLT) for non-resident purchasers of residential property. Find out how this could affect you.

Registering a non-resident company for corporation tax
Adrian Benosiglio

23 July 2019

Now that non-resident companies are subject to UK corporation tax on their capital gains, HMRC have published guidelines on how to register for corporation tax. Find out when to register and what may be expected.

Introduction of the Structures and Buildings Allowance and what it means for commercial buildings
Peter Graham

05 July 2019

As of June 2019, the Government introduced a draft statutory instrument for the Structures and Buildings Allowance (SBA). The SBA is intended to encourage investment in the construction of new structures and buildings for commercial use.

Government propose a 1 per cent increase in SDLT for non-resident buyers of residential property
Adrian Benosiglio

06 March 2019

The government has issued a consultation paper on their proposals to charge an extra 1 per cent stamp duty land tax (SDLT) for non-resident purchasers of residential property.

RSM comments on generous capital allowances changes announced in Budget
Rupert Guppy

12 November 2018

The recent budget announced a package of measures designed to encourage business investment in UK real estate by both investors and occupiers.

Pages