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Home
Property taxes
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Property taxes
PROPERTY TAXES
Withholding tax: Hargreave-ances
Deepesh Upadhyay
Sean Wright
Deepesh Upadhyay and Sean Wright (Eversheds Sutherland) review the Upper Tribunal’s decision in Hargreaves which considers withholding tax and interest payments.
Where next for UK REITs?
Rob Williams
Rob Williams (FTI Consulting) considers the latest refinements to the REIT regime and the further changes that may be on the horizon.
Private client review for February 2023
Edward Reed
Toby Ney
When is an interest in possession not an interest in possession? The answer to
this question is one of several new developments reviewed by Edward Reed
and Toby Ney (Macfarlanes).
Deciphering the leaseholder: beating HMRC’s odd habit
Chris Nyland
HMRC has extended its losing streak against law firms that take leases through a subsidiary company. Chris Nyland (Scammell & Nyland) explores why HMRC keeps attacking the same structure, and how better to ensure that it doesn’t win.
Investing in UK residential property: navigating the tax maze
Julie Howard
Kyra Motley
Julie Howard and Kyra Motley (Boodle Hatfield) consider the options for both structuring and financing the ownership of UK residential property in the face of recent greater taxation and compliance burdens.
Slade: land owning dispute costs not allowed
Julie Butler
Fred Butler
Julie Butler and Fred Butler (Butler & Co Alresford) examine an FTT case that denied a deduction for legal expenditure incurred defending rights to a number of assets ‘collectively’ when one of those assets was sold separately.
SDLT MDR: multiple multiple dwellings appeals
Max Schofield
Max Schofield (3PB Barristers) examines five decisions of the First-tier Tribunal addressing appeals concerning SDLT multiple dwellings relief.
Back to basics: SDLT multiple dwellings relief
Marvin Reynolds
Jeffrey Webber
Marvin Reynolds and Jeffrey Webber (BDO) provide a practical guide to a relief for which claims are being actively challenged by HMRC.
Examining the draft RPDT legislation
Helen Coward
Helen Coward (Charles Russell Speechlys) considers the important aspects of the draft legislation for the new residential property developer tax.
Taxation of REITs: ringing in the changes
Phil Nicklin
Phil Nicklin (CMS Cameron McKenna Nabarro Olswang) examines the proposed changes introduced by the draft Finance Bill 2021/22 to make the UK REIT regime more attractive.
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EDITOR'S PICK
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
1 /7
What happens at a tribunal hearing?
Anne Redston
2 /7
Schedule 36: a stitch in time
Keith Gordon
3 /7
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
4 /7
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
5 /7
Tax Administration and Maintenance Day: report
6 /7
Pension planning after the Budget
Mike J Haynes
7 /7
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
What happens at a tribunal hearing?
Anne Redston
Schedule 36: a stitch in time
Keith Gordon
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
Tax Administration and Maintenance Day: report
Pension planning after the Budget
Mike J Haynes
NEWS
Read all
Treasury Committee calls for systematic review of tax reliefs
NICs investment zone reliefs for employers
R&D claim requirements confirmed
New transfer pricing records requirements
HMRC issues clarifications on SBAs
CASES
Read all
M R Currell Ltd v HMRC
Sonder Europe Ltd v HMRC
TP v Administration de l’Enregistrement, des Domaines et de la TVA
Ebuyer (UK) Ltd v HMRC
Other cases that caught our eye: 28 July 2023
IN BRIEF
Read all
Self’s assessment: Inheritance tax
When does a payment constitute a distribution?
OECD inclusive framework publishes outcome statement on Pillar One and Pillar Two
Legislation day: practitioners' views
Challenging information notices
MOST READ
Read all