Dave Wright our Publisher on the Finance Act 2016 and what it means for us

Dave Wright our Publisher on the Finance Act 2016 and what it means for us

The Finance Bill 2016 was given Royal Assent on 15 September 2016, so becomes the Finance Act 2016. Key features of Finance Act 2016 include: • Dividend taxation – The taxation of dividends was reformed from 6 April 2016, including the abolition of the 10% dividend tax credit (i.e. such that dividends are received gross). Read more

Robert Maas looks at Non-resident trading in, and developing, UK land for resale

Robert Maas looks at Non-resident trading in, and developing, UK land for resale

The draft legislation announced in the 2016 Budget to tax non-residents who trade in UK land or who develop UK land for resale has now been legislated in the Finance Act 2016. The legislation extends the scope of UK tax on non-residents so as to tax such persons on profits of a trade of dealing. Read more

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