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Detail of outcome
The formal consultation on this measure closed on 16 February 2018. We received more than 120 written responses and attended about 20 meetings.
We would like to thank everyone who contributed.
We have published draft legislation with the response document, and officials will continue to work with the industry to formalise the full rules before Budget 2018.
This consultation describes the government’s proposals for the intended scope of new rules to charge non-residents to tax on gains realised from disposal of interests in UK property, and invites comments and feedback on particular issues and impacts of the policy as described.
The accompanying Technical Note describes a related anti-forestalling rule that applies from 22 November 2017.