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PROPERTY TAXES


Alan Barr and Isobel d'Inverno (Brodies) examine the first ever Scottish Budget to be delivered before its UK equivalent.
Card image Dominic Lawrance, Helen Coward, Catrin Harrison

Dominic Lawrance, Helen Coward and Catrin Harrison (Charles Russell Speechlys) analyse the recent overhaul of the rules on land disposals.

An already complex regime is to become even more challenging.

Sean Randall (Blick Rothenberg) examines a tribunal decision on the SDLT anti-avoidance in s 75A, which could have adverse consequences for cases where real estate is sold via corporate wrappers.
FA 2019 Sch 1 is a rewrite and consolidation of TCGA 1992 Part 1. The real ‘devil in the detail’ is FA 2019 Sch 2, which contains the administrative requirements for making non-resident capital gains tax (NRCGT) returns (and UK residents’ property...
Julia Lloyd and Susie Brain (Norton Rose Fulbright) provide an overview of the new regime and suggest practical steps that should be taken by taxpayers.
A recent tribunal decision confirms that the ‘pooling requirement’ may be met despite failures by former owners, write Ray Chidell and Jake Iles (Six Forward Capital Allowances).
The draft legislation taxing non-residents on gains from UK land gives funds and their investors much to think about. Emily Clark and Jonathan Woodall (Travers Smith) consider the key points.
 

Revenue Scotland’s latest Land and Buildings Transaction Tax (LBTT) Technical Bulletin contains articles on first-time buyer relief, additional dwelling supplement, group relief and ‘share pledges’, and three-yearly reviews of commercial leases.

Peter Jackson and Harriet Revington (Taylor Wessing) review the eagerly anticipated draft legislation.
 
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