Phil Nicklin (CMS Cameron McKenna Nabarro Olswang) examines the proposed changes introduced by the draft Finance Bill 2021/22 to make the UK REIT regime more attractive.
Lessees accounting under IFRS/FRS 101 are likely to have transitional adjustments in 2019 and special tax spreading provisions will need to be considered, as David Porter (BDO) explains.
Ceinwen Rees and Alex Ereira (Macfarlanes) explain why practitioners will need to review advice given to clients who are expecting to benefit from entrepreneurs’ relief.