PROPERTY TAXES

Anthony Nixon (Paris Smith) argues that a recent case on IHT business property relief, which went in HMRC’s favour, in fact suggests that the restriction of the relief on ‘mainly investment’ grounds has been applied too widely.

Anastasia Nourescu

David Pickstone

David Pickstone and Anastasia Nourescu (Stewarts) consider the Government’s proposed reform of the landfill tax regime and its impact on industry.

Anthony Nixon

Anthony Nixon (Paris Smith) examines the first judicial ruling to accept that the double trust home loan scheme works to save inheritance tax.

Gemma Grunewald

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.

Helen Coward

Edward Hardy

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.