We now have the non-residents capital gains tax in place and I think we can be sure it will never go away. Taxes rarely do (although I do remember development land tax being abolished in 1985).
Most non-residents who have an interest in a UK residential property will now be liable to capital gains tax on its disposal. This might catch out a few non-residents because it will also apply to disposals by way of gift and to deemed disposals. We know all about those concepts here, but they might come as a shock to some foreign owners who are unfamiliar with the principles of UK tax.
This article first appeared in New Law Journal on 3 July 2015.