{"id":2038,"date":"2016-12-02T12:28:54","date_gmt":"2016-12-02T12:28:54","guid":{"rendered":"https:\/\/www.goodmanjones.com\/blog\/?p=2038"},"modified":"2021-05-29T11:15:26","modified_gmt":"2021-05-29T10:15:26","slug":"non-resident-corporate-landlords-new-consultation-2017","status":"publish","type":"post","link":"https:\/\/www.goodmanjones.com\/blog\/non-resident-corporate-landlords-new-consultation-2017\/","title":{"rendered":"Non-resident corporate landlords:  New Consultation in 2017"},"content":{"rendered":"<p>There will be a consultation on bringing non-resident companies receiving taxable income from the UK into the corporate tax regime. \u00a0It was announced by\u00a0Philip Hammond, the Chancellor of the Exchequer in his <a href=\"https:\/\/www.goodmanjones.com\/blog\/2016-autumn-statement\/\">Autumn Statement<\/a> and is due to open in Spring 2017.<\/p>\n<h2>Who is affected?<\/h2>\n<p>This would affect;<\/p>\n<ul>\n<li>non-resident \u00a0companies receiving UK taxable income not through a permanent establishment in the UK or<\/li>\n<li>non-resident companies receiving rental income from investment property in the UK.<\/li>\n<\/ul>\n<p>The stated purpose is to deliver equal treatment for all companies.<\/p>\n<p>Clearly we will need to await further details to understand what is being proposed.<\/p>\n<h2>Pros and Cons<\/h2>\n<p>On the one hand, bringing non-resident companies into the corporate tax regime will reduce their tax rate from 20% to 17% in the medium term.\u00a0 There may also be increased scope to claim certain expenses of running the company rather than limiting expenses to those related to the property rental activity.<\/p>\n<p>However, on the negative side, two new rules are being introduced for corporation tax in April next year which could adversely affect the tax position of non-resident corporate landlords.<\/p>\n<ul>\n<li>Firstly, a cap will be imposed on loan interest deductions where the group-wide net interest costs exceed \u00a32 million.<\/li>\n<li>Secondly, in some circumstances there will be restrictions on the ability to use brought forward losses.<\/li>\n<li>In addition whilst the Autumn Statement referred to taxable income, one cannot exclude the possibility that capital gains will also be brought into the net and be taxed.<\/li>\n<\/ul>\n<h3>Non resident landlord scheme<\/h3>\n<p>In relation to the loan interest cap, the original consultation on this matter had focused on\u00a0 corporation tax although it was recognised that there was an issue relating to corporate landlords who were paying income tax on rental income under the Non-resident landlord scheme.\u00a0 The treatment of non-resident corporate landlords in respect of the interest relief cap had not been settled.<\/p>\n<h2>In conclusion<\/h2>\n<p>It may be that subjecting non-resident corporate landlords to corporation tax is a neat solution to extending the interest cap to these companies.\u00a0 However, whilst the interest cap will take effect in April 2017, it\u00a0 seems likely that the application of these rules to non-resident corporate landlords would take effect in April 2018.<\/p>\n<p>Watch this space.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>There will be a consultation on bringing non-resident companies receiving taxable income from the UK into the corporate tax regime. \u00a0It was announced by\u00a0Philip Hammond, the Chancellor of the Exchequer in his Autumn Statement and is due to open in Spring 2017. Who is affected? This would affect; non-resident \u00a0companies receiving UK taxable income not[&#8230;] <\/p>\n<div class=\"brown_button\"><a class=\"more-link\" href=\"https:\/\/www.goodmanjones.com\/blog\/non-resident-corporate-landlords-new-consultation-2017\/\">Read More<\/a><\/div>\n","protected":false},"author":14,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[884,471,12,468,14,11],"tags":[113,592,593,591],"class_list":["post-2038","post","type-post","status-publish","format-standard","hentry","category-business-tax","category-individuals-families","category-international","category-news","category-property-construction","category-uk-business-entrepreneurs","tag-corporation-tax","tag-loan-interest-cap","tag-non-resident-landlord-scheme","tag-non-resident-corporate-landlords"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Non-resident corporate landlords: New Consultation in 2017<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.goodmanjones.com\/blog\/non-resident-corporate-landlords-new-consultation-2017\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Non-resident corporate landlords: New Consultation in 2017\" \/>\n<meta property=\"og:description\" content=\"There will be a consultation on bringing non-resident companies receiving taxable income from the UK into the corporate tax regime. \u00a0It was announced by\u00a0Philip Hammond, the Chancellor of the Exchequer in his Autumn Statement and is due to open in Spring 2017. 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