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Following the introduction of new laws in Finance Act 2013 regarding the ownership of UK real estate in a corporate vehicle, it has now been widely reported in the press that further changes may be introduced. These proposals would appear to bring non-resident individuals and trusts into the capital gains tax regime if they own and sell UK real estate. It has been speculated these changes may be announced in the Autumn Statement, if the proposals could impact you or your clients please contact us to consider any appropriate tax planning opportunities.