000			01732cad a22002415a 4500
001			L156525
008			120531s2012 xxk f 000 0 eng d
020			_a9781845329785
035			_a(Sirsi) u156525
041	0		_aeng
110	2		_aUnited Kingdom _bHM Treasury
245	0	0	_aEnsuring the fair taxation of residential property transactions _h[electronic resource]
260			_aLondon _bHM Treasury _c2012
505	2		_aIntroduction -- Introducing an annual charge -- Capital Gains Tax -- Interaction between annual charge and Capital Gains Tax extension -- Responding to the consultation -- Annexe A Tax impact assessment -- Annexe B Currnt legislation definition of residential property
520			_aThe Government is consulting on a series of measures announced in Budget 2012 to ensure that individuals and companies pay a fair share of tax on residential property transactions and to reduce tax avoidance. The first proposal to introduce an annual charge of residential properties valued over £2 million owned by certain non-natural persons including companies, other corporate bodies, collective investment vehicles and partnerships. The second proposal is to extend Capital Gains Tax to the disposal by certain non-resident non-natural persons of residential property, interests in such property or the envelopes in which they are held.
520			_aConsultation closes 23 August 2012.
590			_aKA NTK
651		4	_aUnited Kingdom _y
690			_aFinance and taxation
690			_aResidential property _96266
856	4	0	_uhttps://www.hm-treasury.gov.uk/d/consult_ensuring_fair_taxation_residential_property_transactions.pdf _zView the item free of charge from the www.hm-treasury.gov.uk
942			_n0
999			_c114286 _d114286