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The session will primarily consider the April 2017 changes to the IHT treatment of non-UK entities holding UK residential property, the changes announced by HM Treasury in relation to disposals of UK real estate by non-UK residents from April 2019 and the position of non-UK resident landlords from April 2020.  There will be consideration of the potential impact of all these changes on certain commonly used structures and their investors, as well as insight into what is currently being seen in practice, both in terms of existing structures and new investments.

CPD: 1 Hour

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