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Real estate taxes
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REAL ESTATE TAXES
Due diligence on acquisitions of UK REITs
Rob Williams
Rob Williams (FTI Consulting) reviews the dangers of not getting it REIT.
The new Luxembourg/UK double tax treaty
Irfan Butt
Andrew Seidler
Irfan Butt and Andrew Seidler (RSM) consider the implications for funds and real estate structures.
REITs: relaxation of the listing condition
Phil Nicklin
Phil Nicklin (CMS Cameron McKenna Nabarro Olswang) reviews the latest proposed changes to the REIT regime which are a significant improvement on the earlier draft measures.
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.
UK stamp taxes and groups in distress
Siobhan Mossop
Siobhan Mossop (EY) explores the key stamp duty, SDRT and RETT considerations for restructures, appointments and court procedures.
SDLT on land assembly
Toby Price
Jennifer Doyle
Complex SDLT issues can arise in connection with land assembly projects, as Toby Price and Jennifer Doyle (Deloitte) explain.
April 2020 tax changes
Natalie Backes
,
Donna Huggard
,
Dan Nazarian
,
Michelle Robinson
Experts at Deloitte explain what's changing from April.
VAT on real estate: TOGCs and other hot topics
Michael Thomas KC
Michael Thomas (
Pump Court Tax Chambers)
highlights some areas of topical interest for VAT and real estate.
Land remediation tax relief: ten years on
Alun Oliver
Alun Oliver (E³ Consulting) discusses the relief to UK corporation taxpayers that alleviates the costs in remediating contaminated or long-term derelict sites.
FA 2019: non-UK resident persons carrying on UK property business
James Stewart
We have, in recent years, seen significant changes to the taxation of UK real estate in the hands of non-UK persons. For example, FA 2016 brought offshore companies carrying on a trade of dealing in or developing UK land within the charge to...
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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
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