REAL ESTATE TAXES

Test Samarth

The Government of India has introduced a series of GST amendments effective from October 1, 2025. These include major updates to compliance processes, return filing, and exemptions for SMEs. The reforms are aimed at reducing complexity while broadening the tax base.

A report by Lexis®+ UK Tax, with additional practitioner comment.

Klara Kronbergs

Edward Reed

In this month’s review, Edward Reed and Klara Kronbergs (Macfarlanes) consider some of the more nuanced aspects of the non-dom reforms, as well as some key tribunal decisions affecting private clients.

David Wright

ATED is an unconventional and surprisingly complicated tax. David Wright (ATT) recaps the basics and looks at the available reliefs.

Martin Codd

Chris Holmes

Chris Holmes (BDO) and Martin Codd (Penningtons Manches Cooper) consider a more cost-effective route for landlords when considering an extension of a residential lease with their tenant.

Andrew Howard

Omar Asfar

Andrew Howard and Omar Asfar (Ropes & Gray) examine a case about whether an individual who is not a fund manager can be taxed under the carried interest rules.

Camilla Spielman

From PAIFs to RIFS, via CoACSs, REITs and LTAFs. Camilla Spielman (Eversheds Sutherland) examines the changing tax landscape for UK-based property funds.

Anisha Polson

Paul Beausang

The VAT option to tax disapplication rules pose a conundrum for landlords and tenants. Paul Beausang and Anisha Polson (Eversheds Sutherland) consider what should be done.