Over the next 18 months there will be a number of changes introduced to the U.K. taxation system concerning the taxation of U.K. real estate. Two changes are particularly significant to the hotel industry:
1) Taxing gains made by non-residents on U.K. immovable property – Starting 6 April 2020 non-U.K. resident companies that carry on a U.K. property business will be charged to U.K. corporation tax, rather than to U.K. income tax as at present. This taxation will ‘level the playing field’ between U.K. and non-U.K. resident companies in receipt of similar income.
2) Application to non-U.K. resident investors in U.K. hotels – Disposals made on or after 6 April 2019 will affect non-U.K. residents being taxed on gains for U.K. property. An exemption may be available for certain hotel investors.
Our latest A&M insight covers both provisions in more detail, identifying key steps to consider when preparing for their arrival:
Click here to download
If you have any questions regarding any of the content covered, please contact one of the authors or a member of our A&M Taxand team.
Alvarez & Marsal Strengthens Tax Transformation Capabilities with Longview Tax by insightsoftware
June 18, 2026
The strategic implementation partnership expands A&M's Tax Technology and Transformation capabilities, reinforcing its commitment to helping organisations modernise their tax functions in response to increasing regulatory complexity
Indonesia’s Administrative Framework for Pillar Two Implementation
June 17, 2026
Indonesia’s new PER-6/PJ/2026 regulation establishes the operational framework for Pillar Two, bringing new compliance obligations for multinational groups.
Game-Changing Enhancements to Strengthen Hong Kong’s Position as a Leading Asset and Wealth Management Hub
June 12, 2026
The Hong Kong Government gazetted the long-awaited Inland Revenue (Amendment) (Preferential Tax Regimes for Funds, Family-owned Investment Holding Vehicles and Carried Interest) Bill 2026 (the “Bill”) on 12 June 2026. The Bill proposes enhancements to the existing preferential tax regimes for funds, family owned investment holding vehicles (“FIHVs”) managed by single family offices and the carried interest concession.
Game-Changing Enhancements to Strengthen Hong Kong’s Position as a Leading Asset and Wealth Management Hub
June 12, 2026
The Hong Kong Government gazetted the long-awaited Inland Revenue (Amendment) (Preferential Tax Regimes for Funds, Family-owned Investment Holding Vehicles and Carried Interest) Bill 2026 (“2026 Amendment Bill”) on 12 June 2026. The 2026 Amendment Bill introduced positive enhancements to the existing preferential tax regimes for funds, family owned investment holding vehicles (“FIHVs”) managed by single family offices, and carried interest.
