UK-PROPERTY

Simon Yeo reflects on HMRC’s recent guidance on how the SDLT anti-avoidance in FA 2003 s 75A applies to financing around distributions of property to shareholders

Practitioner views on the impact of the Autumn Statement:

• James Bullock examines the enforcement and compliance issues;
• Tony Beare considers the impact on multinational corporations;
• Peter Vaines examines the private client perspective;
• David Whiscombe on the impact of the chancellor’s announcement on SMEs;
• John Hawksworth provides an economic perspective.

Shimon Shaw answers a query concerning SDLT on a residential development.

By Andrew Goldstone & Jonathan Legg, Mishcon de Reya

The new tax policy on property will create unbelievable complexity, warns Peter Vaines

Jeff Webber answers a query on ATED property rental business relief.

The supply of land and property is a complex VAT area. Kevin Hall and Vaughn Chown provide your refresher guide to the rules, with examples

Charles Goddard answers a query on the impact of the annual tax on enveloped dwellings on a property developer

Vaughn Chown answers a query about two businessmen who plan to buy an office block

Peter Mason answers a reader’s question on behalf of an overseas charity