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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
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
1 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
2 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
3 /7
The new Securities Transfer Tax: business as usual?
Georgina West
4 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
5 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
6 /7
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
7 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
NEWS
Read all
Government’s consultation reset raises questions for tax policymaking
HMRC restate VAT position on supplies of education services
Scottish ADT provisions brought into force
OECD schedules public meeting on intra-group service guidance
HMRC issue new loan charge settlement scheme guidance
CASES
Read all
The Executors of Hunt and others v HMRC
Grand Smile Design Ltd v HMRC
S Knight v HMRC
Oakwood Great Oak Ltd v HMRC
Other cases that caught our eye: 11 September 2026
IN BRIEF
Read all
HMRC get more bang for their buck
Sanctionable conduct
The end of offshore execution on secondary transactions
Tax adviser registration: deferral for investment managers
When is a trustee not a trustee?
MOST READ
Read all
Knights Developments Ltd v HMRC
The 2026 loan charge settlement scheme: the beginning of the end?
Consultation tracker
Prize draws and VAT: a lottery?
Permanent Establishment exemption: preparing for mandatory application