Philip Spencer looks at tax mitigation and the ways which HMRC are seeking to counter tax planning in the real estate sector
The potential taxation benefits to investors in UK property of partnerships, Real Estate Investment Trusts and Property Authorised Investment Funds are considered by Philip Spencer and Thomas Story
The UK real estate sector is a key part of the portfolios of investors. Robin Hutton and Philip Spencer review the taxation of some overseas structures
HMRC published guidance on the new 5% rate of Stamp Duty Land Tax which applies for residential property transactions where the chargeable consideration exceeds £1 million and the effective date is on or after 6 April 2011.
Nicola Westbrooke reviews the Budget 2011 Tax Proposals
Melissa Malins and Philip Spencer explain how to mitigate tax liabilities on UK property purchases
Patrick Cannon provides your guide to the new regime, which has so far received little publicity from HMRC
Marc Selby considers that this commonly held assumption is not always correct
Richard Bertini and Philip Spencer consider the emergence of new providers of real estate mezzanine finance and the tax issues this can present
Sara MacCullum identifies the tax issues that matter in 2010 for commercial property transactions