Natalie Coope and Natasha Kaye review the draft property business reliefs in respect of the new taxes on high-value residential property.
Marc Selby suggests that the draft sub-sale relief legislation is at odds with the government's tax simplification programme.
James Meakin answers a query on the tax issues for an offshore property investment company.
Charge will extend ‘for consistency’ to gains accruing from 6 April 2013 to UK resident non-natural persons
The 31 January deadline dominates the workload for private client advisers but, as David Barton explains, the Autumn Statement and draft 2013 Finance Bill has brought pension planning and the restructuring of property ownership to the fore.
It is easy to overlook SDLT when incorporating a company. Peter Rayney explains how to handle this issue in practice.
Robert Langston considers the three new taxes.
Examining the key tax issues facing this sector. By Eloise Walker, Heather Self, John Christian, and Alison Walker (Pinsent Masons), with in-house views from Robert Fort Ferrovial) on tax competitiveness and David Murphy (Bechtel) on risk management issues for international EPC contracting.
SDLT avoidance scheme
The second in our series of sector focus reports. By Peter Jackson, Richard Cason, Robert Young and James Meakin (Taylor Wessing), with in-house views from Graham Langley-Smith (Wainbridge Ltd) and Henry Franklin (Tritax Group).