PROPERTY TAXES

Claire Lillie (EY) examines the administrative and technical considerations for non-resident corporate landlords as they complete their transition towards corporation tax.

Jason Collins

Catherine Robins

From taxing rights to dispute procedures, from employment taxes to VAT, Jason Collins and Catherine Robins (Pinsent Masons) consider the most pressing issues for the year ahead.

Alexandra Hawkins

Toby Price

Toby Price and Alexandra Hawkins (Deloitte) discuss the SDLT treatment of tax transparent funds investing in UK real estate.

Christine Yuill

Richard Croker

Christine Yuill and Richard Croker (Pinsent Masons) discuss the VAT considerations in respect of lease variations as tenants seek to negotiate lower rental liabilities during Covid-19.

Jennifer Doyle

Toby Price

Complex SDLT issues can arise in connection with land assembly projects, as Toby Price and Jennifer Doyle (Deloitte) explain.

Simon Yeo

HMRC's guidance purports to be backed up by a Supreme Court decision but it goes further than that, writes Simon Yeo (KPMG).

Alan Barr

Isobel d'Inverno

Alan Barr and Isobel d'Inverno (Brodies) examine the first ever Scottish Budget to be delivered before its UK equivalent.

Catrin Harrison Dominic Lawrance Helen Coward

Dominic Lawrance, Helen Coward and Catrin Harrison (Charles Russell Speechlys) analyse the recent overhaul of the rules on land disposals.

An already complex regime is to become even more challenging.

Sean Randall

Sean Randall (Blick Rothenberg) examines a tribunal decision on the SDLT anti-avoidance in s 75A, which could have adverse consequences for cases where real estate is sold via corporate wrappers.

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