REAL ESTATE TAXES

Kirsten Prichard Jones

Rhiannon Kinghall Were

Kirsten Prichard Jones and Rhiannon Kinghall Were (Macfarlanes) examine what’s proposed.

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.

Robin Hutton

Philip Spencer

The government is exploring taxing certain non-resident companies under corporation tax. Philip Spencer and Robin Hutton (BDO) consider the possible implications.

This report, by the Lexis®PSL Tax, Private Client and Pensions teams, highlights the key provisions in the 2017 Finance Bill, published on 20 March, that have not been previously published in draft, or which have been published with significant amendments since the last draft.

Janet Pierce

Thomas Barker

Janet Paterson and Thomas Barker (Charter Tax) explain the impact of the draft Finance Bill 2017 amendments to the non-dom regime.

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.

Kevin Hall

Kevin Hall (Gabelle) answers a query from an adviser with a client who has been charged unexpected VAT by a builder.

Michael Thomas KC

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

Andrew Constable

Andrew Constable (Kingston Smith) explains the rules which have applied to certain residential property purchases since 1 April 2016.

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.

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