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This new tax, set out in the recent Finance Bill, is imposed on income from intangible property held in low-tax jurisdictions to the extent that it’s referable to UK sales. Our specialists discuss when the liability arises, who will be impacted and the areas of uncertainty we'll be discussing with HMRC shortly. 
Find out what you should be doing now to prepare for its introduction on 6 April 2019.

For further questions, please contact Matt Ryan, Roz Burke, Adrian Gregory or your usual PwC adviser.