PROPERTY TAXES

Chris Nyland

HMRC has extended its losing streak against law firms that take leases through a subsidiary company. Chris Nyland (Scammell & Nyland) explores why HMRC keeps attacking the same structure, and how better to ensure that it doesn’t win.

Julie Howard

Kyra Motley

Julie Howard and Kyra Motley (Boodle Hatfield) consider the options for both structuring and financing the ownership of UK residential property in the face of recent greater taxation and compliance burdens.

Julie Butler

Fred Butler

Julie Butler and Fred Butler (Butler & Co Alresford) examine an FTT case that denied a deduction for legal expenditure incurred defending rights to a number of assets ‘collectively’ when one of those assets was sold separately.

Max Schofield

Max Schofield (3PB Barristers) examines five decisions of the First-tier Tribunal addressing appeals concerning SDLT multiple dwellings relief.

Marvin Reynolds

Jeffrey Webber

Marvin Reynolds and Jeffrey Webber (BDO) provide a practical guide to a relief for which claims are being actively challenged by HMRC.

Helen Coward

Helen Coward (Charles Russell Speechlys) considers the important aspects of the draft legislation for the new residential property developer tax.

Phil Nicklin

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.

Simon Rose

Kitty Swanson

Kitty Swanson and Simon Rose (Mayer Brown) consider some important tax issues affecting investors in UK real estate.

Lisa Bevan

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.