REAL ESTATE TAXES

Phil Nicklin

Phil Nicklin (CMS Cameron McKenna Nabarro Olswang) reviews the latest proposed changes to the REIT regime which are a significant improvement on the earlier draft measures.

Phil Nicklin

Phil Nicklin (CMS Cameron McKenna Nabarro Olswang) examines the proposed changes introduced by the draft Finance Bill 2021/22 to make the UK REIT regime more attractive.

Siobhan Mossop (EY) explores the key stamp duty, SDRT and RETT considerations for restructures, appointments and court procedures.

Jennifer Doyle

Toby Price

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

Dan Nazarian Natalie Backes Michelle Robinson Donna Huggard

Experts at Deloitte explain what's changing from April.

Michael Thomas KC

Michael Thomas (Pump Court Tax Chambers) highlights some areas of topical interest for VAT and real estate.

Alun Oliver

Alun Oliver (E³ Consulting) discusses the relief to UK corporation taxpayers that alleviates the costs in remediating contaminated or long-term derelict sites.

James Stewart

We have, in recent years, seen significant changes to the taxation of UK real estate in the hands of non-UK persons. For example, FA 2016 brought offshore companies carrying on a trade of dealing in or developing UK land within the charge to...

Jake Iles

Ray Chidell

A recent tribunal decision confirms that the ‘pooling requirement’ may be met despite failures by former owners, write Ray Chidell and Jake Iles (Six Forward Capital Allowances).

David Porter

Lessees accounting under IFRS/FRS 101 are likely to have transitional adjustments in 2019 and special tax spreading provisions will need to be considered, as David Porter (BDO) explains.

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