Michael Ridsdale and Gemma Williams (Wedlake Bell) illustrate how to ensure certainty of tax treatment on the structuring of a residential property development.
The consultation for the new residential property developer tax launched on 29 April. Lisa Bevan (Taylor Wessing) summarises the proposals and considers the questions that remain.
Sean Randall (Blick Rothenberg) examines the draft legislation that will introduce an SDLT surcharge for foreign buyers of residential property from April 2021.