Disposals of UK residential property by non-UK residents between 6 April 2015 and 5 April 2019 | Practical Law
A practice note about the Finance Act 2015 provisions that extended capital gains tax to gains made by non-UK resident persons (including individuals, trustees and certain closely-held companies and narrowly-marketed funds) on disposals of UK residential property between 6 April 2015 and 5 April 2019.