Phil Nicklin (CMS Cameron McKenna Nabarro Olswang) examines the proposed changes introduced by the draft Finance Bill 2021/22 to make the UK REIT regime more attractive.
The consultation for the new residential property developer tax launched on 29 April. Lisa Bevan (Taylor Wessing) summarises the proposals and considers the questions that remain.
Claire Lillie (EY) examines the administrative and technical considerations for non-resident corporate landlords as they complete their transition towards corporation tax.
From taxing rights to dispute procedures, from employment taxes to VAT, Jason Collins and Catherine Robins (Pinsent Masons) consider the most pressing issues for the year ahead.