PROPERTY TAXES

Sean Wright

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).

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.

Kyra Motley

Julie Howard

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.

Fred Butler

Julie 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.

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