Hoʻokumu ka Luna Hoʻoponopono ʻauhau ma UK i nā ʻoihana o waho e loaʻa ana ka waiwai o UK
He Paipai Hou
Ua hoʻolaha ʻia kahi hoʻolaha hou e ka UK tax regulator (HMRC), i Kepakemapa 2022, e kuhikuhi ana i nā hui o nā ʻāina ʻē aʻe paha i hoʻokō ʻole i nā ʻauhau ʻauhau UK e pili ana i ka waiwai o UK iā lākou.
Ua ʻōlelo ʻo HMRC ua nānā ʻo ia i ka ʻikepili, mai HM Land Registry ma ʻEnelani a me Wales a me nā kumu ʻē aʻe, e ʻike i nā hui e pono ai e hana i nā hōʻike no; ʻO ka loaʻa kālā hoʻolimalima hui ʻole, ka ʻauhau makahiki ma nā hale i hoʻopaʻa ʻia (ATED), ka hoʻoili ʻana o nā waiwai ma waho (ToAA) kānāwai, non-resident capital gains tax (NRCGT), a, ʻo ka hope loa, ka ʻauhau ma lalo o nā hana i nā lula ʻāina.
He aha ka mea e hana nei?
Ma muli o nā kūlana, e loaʻa nā ʻoihana i nā leka, i hui pū ʻia me kahi 'hōʻoia o ke kūlana ʻauhau', e ʻōlelo ana e noi lākou i nā poʻe kamaʻāina UK e nānā hou i kā lākou mau ʻauhau pilikino, i ka mālamalama o nā ʻōlelo kūʻē kūʻē.
Mai ka makahiki 2019, ua hāʻawi ʻia nā 'hōʻoia o ke kūlana ʻauhau' i nā kamaʻāina o UK e loaʻa ana ka loaʻa kālā ma waho.
Pono nā palapala hōʻoia i ka hoʻolaha ʻana i ke kūlana hoʻokō ʻauhau waho o ka poʻe i loaʻa i loko o 30 mau lā. Ua ʻike mua ʻo HMRC ʻaʻole ʻae ʻia ka poʻe ʻauhau e hoʻihoʻi i ka palapala hōʻoia, hiki iā ia ke hōʻike iā lākou i ka hoʻopiʻi hewa, inā lākou e hana hewa.
ʻO ka ʻōlelo aʻoaʻo maʻamau i ka poʻe ʻauhau ʻo ia ka mea e noʻonoʻo pono ai lākou inā hoʻihoʻi lākou i ka palapala hōʻoia a ʻaʻole paha, me ka nānā ʻole inā he mau hewa kā lākou e hōʻike ai a ʻaʻole paha.
Na Palapala
ʻO kekahi o nā leka e pili ana i ka loaʻa kālā i loaʻa ʻole e nā konohiki hui ʻole a me ke kuleana iā ATED, inā pili.
ʻO kēia ka mea e koi ai i ka poʻe kamaʻāina UK i makemake i ka loaʻa kālā a i ʻole ke kapikala o kahi konohiki noho ʻole, inā pololei a ʻole paha, e noʻonoʻo i ko lākou kūlana no ka mea hiki iā lākou ke hāʻule i loko o ke ʻano o ke kānāwai anti-avoidance o UK. hiki ke hoʻoili ʻia ka loaʻa kālā o ka hui noho ʻole iā lākou.
Manaʻo ka leka i kēlā me kēia kanaka e ʻimi i ka ʻōlelo aʻoaʻo ʻoihana e hōʻoia i kā lākou mau hana i ka wā hou.
Ke hoʻouna ʻia nei kahi leka ʻē aʻe i nā hui kamaʻāina ʻole i hoʻopau i ka waiwai noho o UK ma waena o 6 ʻApelila 2015 a me 5 ʻApelila 2019, me ka ʻole o ka waiho ʻana i kahi hoʻihoʻi ʻauhau ʻauhau waiwai ʻole (NRCGT).
ʻO ka hoʻokuʻu ʻia ʻana o ka waiwai noho UK e nā hui noho ʻole ma lalo o NRCGT ma waena o 6 ʻApelila 2015 a me 5 ʻApelila 2019. Ma kahi i kūʻai ai ka hui i kahi waiwai ma mua o ʻApelila 2015 a ʻaʻole i uku ʻia ka waiwai holoʻokoʻa iā NRCGT, ʻo kēlā ʻāpana o kekahi waiwai i uku ʻole ʻia. , hiki ke pili i ka poʻe i komo i ka hui.
Hiki ke uku ʻia kēlā mau hui e uku i ka ʻauhau UK ma nā waiwai hoʻolimalima, a me ka ʻauhau kālā ma lalo o nā hana i nā lula ʻāina a me ATED.
ʻO ka pono no ka ʻōlelo aʻoaʻo ʻoihana
Manaʻo ikaika mākou e ʻimi nā poʻe e noho ana ma UK i kēia mau ʻoihana i ka ʻōlelo aʻoaʻo ʻoihana, mai kahi hui e like me Dixcart UK, e hōʻoia i ka pili ʻana o kā lākou mau hihia.
Ka papa inoa o na mea o na aina e
Kūlike kēia manaʻo hou me ka hoʻokomo ʻana i ka Register of Overseas Entities (ROE), i hoʻomaka i ka mana ma 01 ʻAukake 2022.
Hiki ke hana ʻia nā hewa hewa no ka mālama ʻole ʻana, me ke koi ʻana o nā hui o nā ʻāina ʻē e hoʻopaʻa inoa i kekahi mau kikoʻī (me ka poʻe o nā mea waiwai) i ka Hale Hui.
E ʻoluʻolu e ʻike ma lalo o ka ʻatikala Dixcart e pili ana i kēia kumuhana:
Additional 'ike
Inā he nīnau kāu a/a makemake paha i ka ʻōlelo aʻo e pili ana i ke kūlana noho ʻole a me nā kuleana e pili ana i ka ʻauhau ma ka waiwai o UK, e ʻoluʻolu e kamaʻilio me Paul Webb: ma ke keʻena ʻo Dixcart ma UK: ʻōlelo aʻoaʻo.uk@dixcart.com
Eia kekahi, inā he nīnau kāu e pili ana i ka papa inoa o ka lehulehu o UK no ka pono o nā ʻoihana o waho, e ʻoluʻolu e kamaʻilio me Kuldip Matharoo i: aʻoaʻo@dixcartlegal.com
