Profits from Trading in and Developing UK Land
This technical note and guidance explains the new legislation to ensure that profits from trading in UK land are fully taxed.
Documents
Profits from Trading in and Developing UK Land - technical noteapplication/pdfProtocol amending the Double Taxation Agreement between the UK and Guernsey application/pdfProtocol amending the Double Taxation Agreement between the UK and the Isle of Man application/pdfProtocol amending the Double Taxation Agreement between the UK and Jersey application/pdfExplanatory Notes for new clauses 11 to 17application/pdf