Non-resident corporate landlords transition from income tax to corporation tax

HMRC has published guidance for non-UK resident companies currently subject to UK income tax in respect of UK property income. Those companies will be transitioning to the UK corporation tax (CT) regime from 6 April 2020. Note that existing authorisations...

Non-resident corporate landlords of UK property need to consider their UK corporation tax obligations

For non-resident corporate landlords gains on all UK property (whether residential or not) will be subject to corporation tax on chargeable gains from 6 April 2019.  From 6 April 2020 non-UK corporate landlords of UK property will be within the charge...