Extension of Capital Gains Tax (“CGT”) to Non Natural Persons

22 March 2013 The extension to CGT is the second prong to the Chancellor’s attack on what HM Treasury felt was unacceptable SDLT avoidance using companies to hold residential properties. The first prong of course was the Annual Charge (now renamed the Annual Tax on Enveloped Dwellings or “ATED”). Much has been written on the…

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