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
Your refresher guide, by Simon Groom
Inheritance tax: business property relief