The UK real estate sector is a key part of the portfolios of investors. Robin Hutton and Philip Spencer review the taxation of some overseas structures
HMRC published guidance on the new 5% rate of Stamp Duty Land Tax which applies for residential property transactions where the chargeable consideration exceeds £1 million and the effective date is on or after 6 April 2011.
Nicola Westbrooke reviews the Budget 2011 Tax Proposals
Your impartial, need-to-know guide - plus links to all our detailed analysis (see end of article)
Melissa Malins and Philip Spencer explain how to mitigate tax liabilities on UK property purchases
Patrick Cannon provides your guide to the new regime, which has so far received little publicity from HMRC
The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Revocation) Regulations, SI 2011/665, revoke from 1 April regulations that remove multiple charges to stamp duty and SDRT from transactions made on a regulated market, a multilateral trading facility or over the
HMRC have published new guidance on the anti-avoidance provision in FA 2003 s 75A, giving examples of situations where HMRC consider that s 75A does and does not apply.
Marc Selby considers that this commonly held assumption is not always correct