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Property and the PBR

Charles Beer Tax Partner KPMG comments on the property aspects of the Pre-Budget Report
On the property front the Pre-Budget Report was more notable for its omissions than its content. There were no changes to stamp duty or stamp duty land tax no further progress on the introduction of Property Investment Funds and no major assault on property tax avoidance schemes. As well as more general measures which might also affect property businesses there were some helpful consultations on VAT and capital allowances in disadvantaged areas and an important indication of things to come in the further consultation on reform of corporation tax.
The Chancellor announced that no legislation would...

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