Is there an easy definition of a UK property rich company in terms of ascertaining whether a disposal of the shares by a non UK resident would be caught by the non-resident capital gains tax regime ?
Replies (2)
Please login or register to join the discussion.
"Property rich entities" derive more that 75% of their value from UK land.
For the gory detail see :-https://assets.publishing.service.gov.uk/government/uploads/system/uploa...
page 26 et seq.