Adam Hart, Senior Tax Manager at Deloitte Guernsey, looks at the new capital gains tax rules applying from April 2019, which may have an impact on foreign investors in UK commercial real estate, and what funds should be considering now in order to navigate this new tax landscape The UK has, until recently, offered a highly attractive fiscal environment for foreign investment into UK commercial property. The benefits included: • Often low levels of UK tax on investment income through a r...