Gregory Price (Macfarlanes) offers some potential solutions to issues that can arise when dealing with intangible assets.
Andrew Goldstone and Katherine Forster (Mishcon de Reya) review recent developments in the private client world.
Andrew Evans (Geldards) examines the provisions in the Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Bill.
Peter Jackson (Taylor Wessing) examines the tax issues surrounding a UK REIT group which wishes to purchase shares in a UK resident and a non-UK resident SPV.
Andrew Levene (BKL) answers a query on the tax issues surrounding a wealthy Hong Kong businessman's investment in UK property.
The land and buildings transaction tax (LBTT) applies to land in Scotland from 1 April 2015 and will be administered by Revenue Scotland. Gordon Keenay (FTI Consulting) provides a detailed guide, setting out the main differences from SDLT and the transitional provisions.
A variety of straightforward commercial lease transactions can fail to qualify for the usual SDLT reliefs merely because the lessor or lessee is acting through a nominee, Simon Yeo (KPMG) explains