Tax issues for overseas entities holding UK property

Overview

There are more and more overseas persons holding property in the UK and their tax affairs can be complex. We will consider the main technical and compliance issues associated with the tax of such individuals including:

• non-resident landlords scheme
• CGT for NR persons
• IHT issues for non-domiciled individuals
• Regulatory and compliance issues.

Dr Ros Martin CTA

Ros is a consultant and lecturer covering all aspects of direct tax as well as Stamp Duty Land Tax.  She was an Inland Revenue fully trained Inspector until 2000 when she left to become a consultant advising on tax planning for large and small businesses and individuals as well as dealing with full and aspect enquiry work.  Her clients are mainly small and medium sized accountants and the consultancy work gives a particular opportunity to understand the key issues of concerns for such professionals and consider the practical aspects of the application of legislation.  The expansion of her subject range to include Stamp Duty and Stamp Duty Land Tax resulted in lecturing to an Inland Revenue audience on the subject.