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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.
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.
This article was first published on Lexis®PSL Tax on 11
August 2014. Click here for a free trial of Lexis®PSL
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
