PROPERTY TAXES

Kyle Rainsford (Addleshaw Goddard) examines the Upper Tribunal’s ruling that the UK-Isle of Man treaty permits UK taxation of an offshore developer’s property profits, despite the lack of a UK permanent establishment.

Mike Lane

Zoe Andrews

Mike Lane and Zoe Andrews (Slaughter and May) review recent decisions on treaty interpretation, deeming provisions and group litigation orders, alongside HMRC’s latest performance figures.

Liz Ritchie

Liz Ritchie (Forvis Mazars) considers how taxpayers are responding to the changes to Business Property Relief.

John Shallcross

John Shallcross (Blake Morgan) examines the counter-intuitive result in a mixed property SDLT decision.

Stuart Maggs

This year has been a roller-coaster, writes Stuart Maggs (Howes Percival).

Elizabeth Bradley

Given the kite flying since August, you could expect the real estate industry to take a collective sigh of relief today. Many of the more radical ideas did not come to pass, such as removing the exemption from CGT on selling a main home of a higher...

Sophie Dworetzsky

After much fevered speculation many of the most concerning Budget measures, such as an exit tax or the alignment of CGT and income tax rates, did not transpire. However, a form of mansion tax is to be introduced, (sort of) via the current council tax...

Sophie Dworetzsky

Budget blues, legitimate expectation and crypto matters are among the issues reviewed by Sophie Dworetzsky (Lombard Odier).

Helen Lewis

Helen Lewis (Tolley) considers what planning can be undertaken to maximise the relief available now and in the future.

Max Schofield

The case of Mudan has likely closed the door on claims that unsound properties qualify for non-residential rates of SDLT, writes Max Schofield (Devereux Chambers).

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