PROPERTY TAXES

In the first of a new series on the lifecycle of a transaction – from acquisition to operation and ultimate exit – Gemma Grunewald (DLA Piper) examines some of the key considerations for a buyer when structuring an acquisition.

Edward Hardy

Helen Coward

Helen Coward and Edward Hardy (Simmons & Simmons) examine a recent FTT decision on SDLT, property investment partnerships and the anti-avoidance rule in s 75A.

Lord Macpherson

What Budget advice is the Chancellor likely to receive from the Permanent Secretary at the Treasury? We asked former Permanent Secretary Lord Macpherson for his thoughts.

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.

Paul Clark

John Shallcross

The meaning of ‘land transaction’ is more important than ever. Paul Clark (Cripps) and John Shallcross (Blake Morgan) explore the issues, with examples.

Marc Selby

If a property is to be de-enveloped, the tax implications should be considered holistically and all the relevant taxes should be addressed. Marc Selby (Laytons) explains how the transaction should be structured.

Phil Nicklin

Phil Nicklin (EY) reviews the draft Finance Bill 2023/24 provisions on real estate investment trusts.

Sean Wright

Deepesh Upadhyay

Deepesh Upadhyay and Sean Wright (Eversheds Sutherland) review the Upper Tribunal’s decision in Hargreaves which considers withholding tax and interest payments.

Rob Williams

Rob Williams (FTI Consulting) considers the latest refinements to the REIT regime and the further changes that may be on the horizon.

Edward Reed

Toby Ney

When is an interest in possession not an interest in possession? The answer to this question is one of several new developments reviewed by Edward Reed and Toby Ney (Macfarlanes).

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