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Taxing Hotels

 
Neville Wright and Elizabeth Bradley CTA of Berwin Leighton Paisner begin a series of three articles looking at the tax implications of hotel ownership. Part 1 looks at common ownership structures of hotels and the implications of the substantial shareholding exemption
Introduction
 
Hotels might appear to be another form of property ownership with the usual tax issues that arise in connection with property. However depending on the ownership structure they can be a much more complicated animal that combines property and trading issues. The major reforms introduced last year (such as the substantial shareholding exemption and the reform of intangibles) and those to come this year (stamp duty reform) will have a particular impact on the way that hotel...
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