UK-PROPERTY

US investors, even those exempt from tax, will have specific structural preferences when investing in UK commercial real estate. Ben Eaton and Karen Turk examine the related tax issues and explain why an understanding of the UK tax regime is only part of the picture

Simon Yeo reflects on HMRC’s recent guidance on how the SDLT anti-avoidance in FA 2003 s 75A applies to financing around distributions of property to shareholders

Practitioner views on the impact of the Autumn Statement:

• James Bullock examines the enforcement and compliance issues;
• Tony Beare considers the impact on multinational corporations;
• Peter Vaines examines the private client perspective;
• David Whiscombe on the impact of the chancellor’s announcement on SMEs;
• John Hawksworth provides an economic perspective.

Shimon Shaw answers a query concerning SDLT on a residential development.

By Andrew Goldstone & Jonathan Legg, Mishcon de Reya

The new tax policy on property will create unbelievable complexity, warns Peter Vaines

Jeff Webber answers a query on ATED property rental business relief.

The supply of land and property is a complex VAT area. Kevin Hall and Vaughn Chown provide your refresher guide to the rules, with examples

Charles Goddard answers a query on the impact of the annual tax on enveloped dwellings on a property developer

Vaughn Chown answers a query about two businessmen who plan to buy an office block