所有者の居住国、国籍、法人もしくは個人に関わらず、イギリス国内に不動産

所有者の居住国、国籍、法人もしくは個人に関わらず、イギリス国内に不動産で売却益をあげた場合には、キャピタルゲイン税が課税されます。

2015年4月から発効となります。 但し、所有者の主たる居住目的として使用されていた場合には課税されません。
従って別荘等に使用していた場合にも課税されます。
イギリスのキャピタルゲイン税は、現行2013/2014年（今年）度で最高28％まで、10900ポンドまでは基礎控除となりますが、正確な適用税率は所有者の所得を基本に計算されま
す。 海外投資家の場合には、イギリスにおける所得が対象となると思われますが、発効日が、2015年と１年以上もあります。

結果 (英語) 1:

If, regardless of the country of residence of the individual owner, nationality, or corporation, I gave a gain on sale of real estate in the UK, capital gains tax is levied.

It will enter into force from April 2015. However, it will not be taxed if they had been used as the primary residence of the owner purpose.
Therefore are subject to if it were using Home like.
Up to 28% up to the current 2013/2014 (this year) degree, capital gains tax in the UK, but is a basic exemption until 10,900 pounds,The exact tax rate applied to calculate Sarema
the basic income of the owner. It is intended that in the case of foreign investors, income in the United Kingdom is the target, but the effective date, there are more than a year and in 2015.

結果 (英語) 2:

If gave a gain on sale of real estate in the United Kingdom, regardless of the owner's country of residence, nationality, corporate or personal tax is capital gains tax.

Will become effective as from the 4/2015. However, no tax if you were being used as principal residence owners.
So taxed if used in Villa, etc..
The UK capital gains tax in the current 2013 / 2014 (this year) degree up to 28% to 10,900 pounds tax exemption wouldAccurate rates and calculation based on income of the owner or
to. Is considered income in the UK will be to overseas investors if the date of 2015, and more than a year.

結果 (英語) 3:

When I give sale gain to the British country in real estate regardless of the residence country of the owner, nationality, a corporation or an individual, a capital gain tax is imposed.

It comes to take effect from April, 2015. But it isn't taxed when it is used as a main residence purpose of the owners.
Therefore, it is taxed when I use it for the villas.
The British capital gain tax becomes the basic deduction to 10,900 pounds to maximum 28% at a degree (this year) for existing 2,013/2,014 years,The accurate application tax rate does calculation されま
of the income of the owner in basics. In the case of the overseas investor, it seems that income in the U.K. becomes the object, but there is the effective date more than 2015 and one year.