Peter Jackson (Taylor Wessing) examines the tax issues surrounding a UK REIT group which wishes to purchase shares in a UK resident and a non-UK resident SPV.
Andrew Goldstone (Mishcon de Reya) considers the CGT proposals for non-residents owning UK residential property
Andrew Goldstone (Mishcon de Reya) examines the government’s long awaited final proposals for CGT on non-UK residents owning UK residential property.
Kevin Ashman and Tom Eyre-Brook (Hogan Lovells) set out the tax considerations for non-UK resident individuals seeking to invest in UK property, complete with a case study
Keith Gregory (NGM Tax Law) answers a query on how an EBT trustee wishing to provide loan finance in connection with a joint venture development company can avoid triggering a charge under the disguised remuneration rules
Andrew Levene (BKL) sets out the tax issues on different options for structuring the purchase of freehold property
Jackie Wheaton answers a query on whether interest has a UK source, reviewing the key issues following Perrin v HMRC