Download the full outcome
Detail of outcome
The response document set out the government’s response to the consultation description document and outlines the design and delivery features of the extended capital gains tax charge.
The responses received document contains a full list of respondents and their responses, with names and personal or commercially sensitive information redacted.
Detail of feedback received
On the responses received documents: These documents set out a full list of responses with names and personal or commercially sensitive information redacted. The documents are arranged and available for download in alphabetical groups. Also included is individual public feedback with names and personal or commercially sensitive information redacted.
Minutes of consultation working groups (May to June 2014) for the implementing a capital gains tax charge on non-residents consultation.
The government has announced that, from April 2015, non-residents disposing of UK residential property will be subject to a capital gains tax charge. This consultation sets out the proposed scope of the regime and likely design features, and seeks views on the approach proposed and potential impacts.
Who should read this
Individuals, companies, fund managers, advisers and others involved in property transactions and disposals.
Workshops will be held to discuss specific issues – please get in touch if you would like to be involved. After the consultation, the government will take all responses into account before deciding on the final policy design and publishing draft legislation for technical scrutiny in the autumn. If necessary, the government will run a technical consultation before then on particular design and delivery features of the new scheme.