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REAL ESTATE TAXES
Spring Statement 2025: report of the key tax announcements
A report by Lexis®+ UK Tax, with additional practitioner comment.
Private client review for November 2024
Edward Reed
Klara Kronbergs
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.
Annual Tax on Enveloped Dwellings
David Wright
ATED is an unconventional and surprisingly complicated tax.
David Wright (ATT) recaps the basics and looks at the available reliefs.
How to handle tax on residential lease extensions
Chris Holmes
Martin Codd
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.
Carried interest: Millican unCheyned
Andrew Howard
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.
UK property fund vehicles: a tax update
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.
Disapplication of the option to tax: issues for landlords and tenants
Anisha Polson
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.
Scale to sale: tax considerations when selling a UK business
Nicola Simmons
Moustapha Hammoud
Liz Hunter
Liz Hunter, Nicola Simmons and Moustapha Hammoud (Mishcon de Reya)
explain the personal, employment and corporate tax issues.
Capital allowances: buildings, structures or plant?
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.
Due diligence on acquisitions of UK REITs
Rob Williams
Rob Williams (FTI Consulting) reviews the dangers of not getting it REIT.
Go to page
of
55
EDITOR'S PICK
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
1 /7
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
,
Ollie Winters
2 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
3 /7
Loopholes and tax avoidance
Kyle Rainsford
4 /7
Spare us the cUTTer
Nick Thornton
5 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
6 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
7 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Loopholes and tax avoidance
Kyle Rainsford
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
NEWS
Read all
HMRC consult on taxation of UK-resident members of LLCs and other ‘reverse hybrids’
HMRC phase in mandatory payrolling of benefits from April 2027
ATED pre-return banding checks
Coding out winter fuel payment charge
Pensions advisers urge rethink on IHT
CASES
Read all
HMRC v Bolt Services UK Ltd
Barclays Bank plc v HMRC
HMRC v GCH Corporation Ltd and others
Barclays Services Corporation and another v HMRC
Other cases that caught our eye: 19 June 2026
IN BRIEF
Read all
Foreign PE exemption becoming mandatory
Solving the LLC double taxation problem
AI in R&D advisory: seven control points
Information notices
Management rollovers and share-for-share exchange relief
MOST READ
Read all
Consultation tracker
Lifeplus Europe Ltd v HMRC
Sintra, Hall and the reshaping of HMRC’s burden of proof
Management rollovers and share-for-share exchange relief
The UK’s tax certainty problem