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REAL ESTATE TAXES


Spring Statement 2025: report of the key tax announcements premium
A report by Lexis®+ UK Tax, with additional practitioner comment.
27 March 2025
Private client review for November 2024 premium
Card image Klara Kronbergs
Card image Edward Reed
In this month’s review, Edward Reed and Klara Kronbergs (Macfarlanes) consider some of the more nuanced aspects of the non-dom reforms, as well as some key tribunal decisions affecting private clients.
20 November 2024
Annual Tax on Enveloped Dwellings premium
Card image David Wright
ATED is an unconventional and surprisingly complicated tax. David Wright (ATT) recaps the basics and looks at the available reliefs.
13 November 2024
How to handle tax on residential lease extensions premium
Card image Martin Codd
Card image Chris Holmes
Chris Holmes (BDO) and Martin Codd (Penningtons Manches Cooper) consider a more cost-effective route for landlords when considering an extension of a residential lease with their tenant.
2 October 2024
Carried interest: Millican unCheyned premium
Card image Andrew Howard
Card image Omar Asfar
Andrew Howard and Omar Asfar (Ropes & Gray) examine a case about whether an individual who is not a fund manager can be taxed under the carried interest rules.
4 September 2024
UK property fund vehicles: a tax update premium
Card image Camilla Spielman
From PAIFs to RIFS, via CoACSs, REITs and LTAFs. Camilla Spielman (Eversheds Sutherland) examines the changing tax landscape for UK-based property funds.
4 September 2024
Disapplication of the option to tax: issues for landlords and tenants premium
Card image Anisha Polson
Card image Paul Beausang
The VAT option to tax disapplication rules pose a conundrum for landlords and tenants. Paul Beausang and Anisha Polson (Eversheds Sutherland) consider what should be done.
31 July 2024
Scale to sale: tax considerations when selling a UK business premium
Card image Liz Hunter Nicola Simmons Moustapha Hammoud
Liz Hunter, Nicola Simmons and Moustapha Hammoud (Mishcon de Reya) explain the personal, employment and corporate tax issues.
17 July 2024
Capital allowances: buildings, structures or plant? premium
Card image Paul Farey
Paul Farey (AECOM) considers the FTT’s ruling on the Acorn Venture case and yet another discussion around what constitutes expenditure on plant.
31 January 2024
Due diligence on acquisitions of UK REITs premium
Card image Rob Williams
Rob Williams (FTI Consulting) reviews the dangers of not getting it REIT.
19 July 2023
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11 March 2026 / Peter Vaines
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