UK-PROPERTY

Interest on recurring loans constituted yearly interest and UK to UK exemption did not apply.

The new CGT rules on the sales of residential property will place enormous burdens on taxpayers, comments Jackie Hall (RSM).

Ian Maston

Ian Maston (Mastoni Tax) answers a query on whether a gift of shares in a family company could unintentionally increase the family’s tax burden.

Peter Jackson

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

Andrew Levene (BKL) answers a query on the tax implications of incorporating a buy-to-let business.

Andrew Goldstone

Andrew Goldstone (Mishcon de Reya) considers the CGT proposals for non-residents owning UK residential property

Andrew Goldstone

Andrew Goldstone (Mishcon de Reya) examines the government’s long awaited final proposals for CGT on non-UK residents owning UK residential property.

Tom Eyre-Brook

Kevin Ashman

Kevin Ashman and Tom Eyre-Brook (Hogan Lovells) set out the tax considerations for non-UK resident individuals seeking to invest in UK property, complete with a case study

Keith Gregory

Keith Gregory (NGM Tax Law) answers a query on how an EBT trustee wishing to provide loan finance in connection with a joint venture development company can avoid triggering a charge under the disguised remuneration rules

Andrew Levene

Andrew Levene (BKL) sets out the tax issues on different options for structuring the purchase of freehold property

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