PROPERTY TAXES

Annie Bouch

Andrew Goldstone and Annie Bouch (Mishcon de Reya) provide a round-up of the major tax developments affecting private clients this year.

Claudia Whibley

Jonathan Shankland

Jonathan Shankland and Claudia Whibley (RadcliffesLeBrasseur) use practical examples to illustrate the workings of the new residence nil rate band which came into force last month.

Helen Adams

Helen Adams (BDO) takes a closer look at the new powers to investigate the UK tax paid by offshore developers of UK land and buildings.

Andrew Evans

Andrew Evans (Geldards) examines the provisions in the Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Bill.

Michael Thomas KC

Michael Thomas (Pump Court Tax Chambers) examines the new legislation in Finance Bill 2016 governing sales of UK land.

Arabella Murphy

Arabella Murphy (Maurice Turnor Gardner) considers the judgment in Bainbridge, where an application to rescind mistaken transfers of farmland to a trust was complicated by the fact that some of the land had been sold.

Michael Thomas KC

Michael Thomas (Pump Court Tax Chambers) looks at the rules introduced in the recent Budget intended to ensure that profits from a trade dealing in or developing UK land are always chargeable to UK corporation tax or income tax.

Matthew Shayle

Matthew Shayle (Burges Salmon) answers a query on the post-April 2017 benefits of a holding structure governing the ownership of a London property lived in by a non-UK domiciled individual.

Peter Vaines

According to a recent High Court judgment, the words ‘the time the settlement was made’ are capable of describing both the making of the original settlement and the subsequent addition of property to that settlement, writes Peter Vaines (Squire Patton Boggs).