PROPERTY TAXES

Toby Price

Complex SDLT issues can arise in connection with land assembly projects, as Toby Price and Jennifer Doyle (Deloitte) explain.

Simon Yeo

HMRC's guidance purports to be backed up by a Supreme Court decision but it goes further than that, writes Simon Yeo (KPMG).

Alan Barr

Isobel d'Inverno

Alan Barr and Isobel d'Inverno (Brodies) examine the first ever Scottish Budget to be delivered before its UK equivalent.

Catrin Harrison Dominic Lawrance Helen Coward

Dominic Lawrance, Helen Coward and Catrin Harrison (Charles Russell Speechlys) analyse the recent overhaul of the rules on land disposals.

An already complex regime is to become even more challenging.

Sean Randall

Sean Randall (Blick Rothenberg) examines a tribunal decision on the SDLT anti-avoidance in s 75A, which could have adverse consequences for cases where real estate is sold via corporate wrappers.

Lisa Macpherson

FA 2019 Sch 1 is a rewrite and consolidation of TCGA 1992 Part 1. The real devil in the detail is FA 2019 Sch 2, which contains the administrative requirements for making non-resident capital gains tax (NRCGT) returns (and UK...

Julia Lloyd

Susie Brain

Julia Lloyd and Susie Brain (Norton Rose Fulbright) provide an overview of the new regime and suggest practical steps that should be taken by taxpayers.

Jake Iles

Ray Chidell

A recent tribunal decision confirms that the ‘pooling requirement’ may be met despite failures by former owners, write Ray Chidell and Jake Iles (Six Forward Capital Allowances).

Jonathan Woodall

Emily Clark

The draft legislation taxing non-residents on gains from UK land gives funds and their investors much to think about. Emily Clark and Jonathan Woodall (Travers Smith) consider the key points.

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