REITs
Taxation of commercial property under the coalition government
We’ve now had a year to get used to the coalition government, so this feels like a good time to…19 May 2011
REITs: the new consultation
The government recently launched an informal consultation on the REIT rules. Sarah Squires and Adrian Levy comment on the scope of the consultation19 May 2011
UK property investment: transparent structures
The potential taxation benefits to investors in UK property of partnerships, Real Estate Investment Trusts and Property Authorised Investment Funds are considered by Philip Spencer and Thomas Story12 May 2011
Budget 2011: property
Nicola Westbrooke reviews the Budget 2011 Tax Proposals29 Mar 2011
2010 review: commercial property
Sara MacCullum identifies the tax issues that matter in 2010 for commercial property transactions16 Dec 2010
Emergency Budget: Property
Review of the Budget by Nicola Westbrooke5 Jul 2010
Emergency Budget: Summary of provisions
Your impartial need-to-know guide to the coalition Government's emergency Budget28 Jun 2010
Budget tax tables
Income tax rates and allowance …5 Apr 2010
News
Key Insight '[Test Claimants in the FII Group Litigation v HMRC] is an immensely complicated case and HM Treasury and HMRC…1 Mar 2010
This Much I Know
Be clear as to the facts Taxation has, in my view, become enormously more complex year by year. The complexity is…1 Mar 2010
Practice guide: Group relief in M&A
Speed Read: Buyers in private M&A expect protection by their tax indemnity if group relief surrendered to target proves unavailable,…1 Feb 2010
Extending Trust Periods
William Massey QC, of Pump Court Tax Chambers, explores the tax benefits of an extension of the trust period under the Variation of Trusts Act 1958, and the impact of the Perpetuities and Accumulations Act 200925 Jan 2010
Comment