British Tax Review: Finance Act 2019 Notes – Sarah Squires

Sarah Squires is among the contributors to the British Tax Review’s Finance Act Notes 2019, commenting on the changes to the taxation of non-residents that invest in UK property. Her note considers the new Schedule 5AAA Taxation of Chargeable Gains Act 1992 and its application to UK property rich collective investment vehicles (CIVs).

The article can be accessed here.

(This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in the British Tax Review as  “Section 13: disposals by non-UK residents etc; and Schedule 1, paragraph 21: Schedule 5AAA to the Taxation of Chargeable Gains Act 1992—UK property rich collective investment vehicles etc” in Issue 3, 2019 and is reproduced by agreement with the publishers)