Alison Cartin
Alison is a Knowledge Development Lawyer for the Private Client Group, responsible for the team's know how and training needs and monitoring legal and market developments. She regularly leads both in-house and external client training events and writes materials for the Bryan Cave Leighton Paisner Tax blog and clients. Prior to becoming a Knowledge Development Lawyer in 2004, Alison advised high net worth individuals and the international wealth management institutions that serve them on the full spectrum of contentious and non-contentious private client issues. She has extensive experience advising on cross-border tax and wealth planning issues and has been involved in advising governmental and regulatory bodies on the cross-border exchange of information in tax matters and international tax agreements. She is a member of the Society of Trust & Estate Practitioners (STEP).
Practice Area
Panel
- Contributing Author
7 Contributions by Alison Cartin
![Non-resident capital gains tax on UK residential property (2015–2019): scope, rates, computation, reliefs (PPR, hold-over), ATED interaction and compliance [Archived]](images/default-source/pa-pool/3.tmb-small.jpg)
PRACTICE NOTES
Non-resident capital gains tax on UK residential property (2015–2019): scope, rates, computation, reliefs (PPR, hold-over), ATED interaction and compliance [Archived]
ARCHIVED: This Practice Note gives an overview of the non-resident capital gains tax (NRCGT) charge that applied to certain non-UK resident persons when they disposed of UK residential property on or after 6 April 2015 and before 6 April 2019.
This note is archived and is no longer maintained. From 6 April 2019, changes to the taxation of gains realised by non-UK residents on UK immovable property took effect, as set out in section 13 and Schedule 1, Part 1 to the Finance Act 2019. For the position from 6 April 2019, see Practice Note: Non-residents and tax on chargeable gains from 6 April 2019—gains and UK immovable property.
For disposals taking place on or after 6 April 2015 and before 6 April 2019, NRCGT applied where non-UK residents disposed of UK residential property. The rules covered:
Non-UK resident individuals, trustees, closely-held funds and companies
UK residential property of any value, including homes let as part of a property rental business
Disposals of rights to acquire UK residential property on an ‘off-plan’ basis
NRCGT applied only to gains accruing after 5 April 2015...
Private Client
PRACTICE NOTES
Owner-occupied UK residential property held through offshore companies: SDLT/ATED, corporation tax and CGT, IHT including FA 2025 residence-based changes, and practical compliance issues
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime
Finance Act 2025 (FA 2025), which gained Royal Assent on 20 March 2025, enacts the abolition of the remittance basis of taxation and introduces a residence-based system from 6 April 2025. FA 2025 also removes domicile as the principal test when determining liability to inheritance tax.
Other updates include:
amendments to the rules that set excluded property status,
abolition of the protected settlements status for offshore trusts,
modifications to overseas workday relief.
For analysis of these measures, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025.
This Practice Note explains the tax position of individuals who own a UK residential property, used as a home, through an offshore company. It does not address ownership of UK residential property via an offshore company for any alternative purpose (eg investment or development). For guidance on those topics, see Practice Note: Property holding structures—direct tax and stamp taxes treatment of a non-UK company and as referenced above within the Practice Note cited here...
Private Client
PRACTICE NOTES
Trust Protectors: Role, Appointment, Powers, Consent Power Debate, Removal, Liability, Indemnity, Reporting and Drafting Issues
What is a protector?
A protector is an individual who holds powers under a trust but is not a trustee. A protector is independent of the trustee and stands apart from the trustee’s role. The protector’s role is usually to monitor, oversee, or exercise a degree of control over the administration and running of the trust by the trustee. It is commonly the case that a settlor chooses to provide for a protector where a third party or an institutional trust company is formally appointed as trustee.
Why have a protector?
There is no requirement to have a protector of a trust, and the settlor must decide whether or not to provide for one at all. The power most commonly given to a protector is the power to appoint and remove the trustee of the trust as needed. If there is no protector, or no person who is independent of the trustees who holds this power, then difficulties can arise if the beneficiaries are unhappy with the trustee and the trustee refuses to retire...
Private Client
PRACTICE NOTES
UK CGT: PPR relief for cross-border residences - post-2015 non-resident CGT, day count test, SRT, permitted absences, main residence elections, and remittance basis abolition
Principal private residence relief (PPR relief) removes some or all of the gain arising on the sale or disposal of an individual’s dwelling-house from capital gains tax (CGT) where the property was their sole or principal residence at any time during their ownership period.
UK-resident taxpayers may claim PPR relief on the disposal of a UK or a non-UK residence. Individuals who are not UK resident may claim PPR relief on the disposal of a UK dwelling-house.
From 6 April 2015, a residence will not qualify for PPR relief in a tax year unless the individual either:
was resident, in that tax year, in the country where the dwelling-house is situated; or
spent at least 90 nights in the dwelling-house (or in dwelling-houses within the same country) during that tax year.
Principal private residence relief: the basics
In general, gains realised on the disposal of an individual’s dwelling-house are exempt from CGT if the property was their only or main residence for the entire period of ownership (section 222, Taxation of Chargeable Gains Act 1992 (TCGA 1992))...
Private Client
PRACTICE NOTES
UK remittance basis for non-doms: remittance rules, eligibility, claims, remittance basis charge, temporary non-residence, drawbacks, and the 2025 abolition with new four-year foreign income and gains exemption
ARCHIVED: This archived Practice note outlines the remittance rules affecting UK‑resident non‑domiciled individuals (non‑doms). It sets out what does and does not amount to a remittance, the extension of the remittance basis of taxation to temporary non‑residents, who may use the remittance basis, how to claim it, and the potential drawbacks of doing so. It includes references to the Finance Act 2012.
Abolition of the UK's existing tax regime for UK resident non-UK domiciled individuals
The UK Chancellor, Rachel Reeves, confirmed on 29 July 2024 that, with effect from 6 April 2025, the government will proceed with abolishing the UK’s existing tax regime for UK‑resident non‑UK domiciled individuals (non‑doms) and introducing the new four‑year FIG (foreign income and gains) exemption regime announced by the previous government at the Budget in March 2024—see: Spring Budget 2024—Private Client analysis—International. The new four‑year FIG exemption will be available to individuals who become UK resident having been non‑UK resident for each of the previous ten tax years...
Private Client
PRACTICE NOTES
UK remittance basis: mixed funds under ITA 2007—definition, ordering rules for Conditions A and B, offshore transfers, cleansing, pre-FA 2008 and anti-avoidance [Archived]
ARCHIVED:
This archived Practice note addresses mixed funds in the context of the remittance basis. It reviews:
the statutory meaning of ‘mixed fund’ in section 809Q(6) of the Income Tax Act 2007
when a movement from a mixed fund is treated as a transfer
the steps for determining the make-up of a remittance (arising under Conditions A and B) drawn from a mixed fund
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime
Finance Act 2025 (FA 2025), which obtained Royal Assent on 20 March 2025, introduces the abolition of the remittance basis of taxation and its replacement with a residence-based regime from 6 April 2025. FA 2025 also substitutes domicile as the key determinant of inheritance tax liability with residence. Additional reforms include revising the rules for excluded property status, removing protected settlements status for offshore trusts, and changes to overseas workday relief. For further information, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025...
Private Client
PRACTICE NOTES
UK residential property via offshore companies: tax table for non-UK domiciliaries (SDLT, ATED, IHT, CT/CGT, dividends), reflecting FA 2025 reforms and Register of Overseas Entities obligations
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime
Finance Act 2025 (FA 2025), which received Royal Assent on 20 March 2025, enacts the abolition of the remittance basis of taxation, replacing it with a residence-based system from 6 April 2025. FA 2025 also substitutes domicile as the principal test for exposure to inheritance tax. Further measures include revisions to the rules on excluded property status, removal of the protected settlements status for offshore trusts, and updates to overseas workday relief. For details on these reforms, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025.
Register of overseas entities
A non-UK company that owns, or plans to acquire, legal title to an interest in UK land must register with Companies House and provide specified information about the non-UK company and its beneficial owners. This information will appear on the Register of Overseas Entities (ROE), which is maintained by Companies House and is open to the public. A non-UK company that fails to register with...
Private Client
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