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Law-Now 06 Mar 2018 · International

Non-residents and real estate Budget 2017: where does this leave the JPUT?

1 min read

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Jersey property unit trusts (JPUTs) have long been attractive SPVs for onshore and offshore investors into UK real estate. However, we anticipate that the proposed extension of capital gains tax to non-resident investors, expected with effect from April 2019...

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