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Recent and upcoming changes to the UK’s property tax regime.
KEY POINTS
- The UK property regime is changing in many ways.
- The 2016/17 annual tax on enveloped dwellings return must be submitted by 30 April 2016.
- From April 2015 disposals of UK residential property by non-UK resident persons are subject to tax.
- Proposed changes to stamp duty land tax on residential properties from 1 April 2016.
- UK residential property will be brought into inheritance tax even for non-domiciles.
For years advisers were sure of where they stood when advising clients on property taxation. Yes there were some foibles but these were well known and in most cases giving advice was as easy as putting on your favourite clothes. All that has now changed. Property tax is undergoing a makeover with several changes having been made since...
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