Finance Act 2014 included provisions which affect those owning high-value residential properties through corporate envelopes and a change to private residence relief from capital gains tax. Further changes will affect non-domiciled employees who use split employment contracts where services are performed in and outside the UK. Kate Davies examines the significance of the new legislation and what it will mean in practice.
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This article was first published on Lexis®PSL Tax on 11 August 2014. Click here for a free trial of Lexis®PSL
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