Many in the UK own or at least dream of owning a property abroad. These are often let out, either simply in order to make ends meet, or to take full advantage of the property while it is not being occupied.

As the current series of articles demonstrates, buy-to-let properties come with a whole host of tax implications. Where these properties are held outside the UK, the complexity is taken to a whole new level; some of this complexity is discussed in this article.