Jackie Wheaton answers a query on whether interest has a UK source, reviewing the key issues following Perrin v HMRC
A payment is made by a freeholder to a tenant for the surrender of a lease. Jackie Wheaton reviews the key corporation tax issues
Helen Lethaby reviews recent developments affecting the City, including the consultation on bank levy banding and the surprise Budget announcement on profit transfer anti-avoidance
John Endacott discusses issues arising from the consultation document on CGT and non-residents
Nigel Popplewell reviews the Budget changes, including the reduced thresholds for the ATED and 15% SDLT rate.
In the wake of updated UK CGT rules for non-residents, Nick Farmer and Stephen Hemmings assess the tax treatment for non-residents disposing of residential property in eight different jurisdictions
David Whiscombe answers a query on a shared joint venture with an offshore investor
Caroline Fleet answers a query on whether money received from a scrap metal business forms part of a UK property business
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
US investors, even those exempt from tax, will have specific structural preferences when investing in UK commercial real estate. Ben Eaton and Karen Turk examine the related tax issues and explain why an understanding of the UK tax regime is only part of the picture