Availability of business property relief
US investors, even those exempt from tax, will have specific structural preferences when investing in UK commercial real estate. Ben Eaton and Karen Turk examine the related tax issues and explain why an understanding of the UK tax regime is only part of the picture
Your guide to the key measures
Charles Goddard answers a query on the impact of the annual tax on enveloped dwellings on a property developer
James Bullock looks at the activist group's failed attempt to challenge HMRC
David Barton sets out the key issues for advisers to consider this month.
A claim for business property relief may be a once in a lifetime occasion, but vigilance is required to ensure that it is a happy one.
Nicola Westbrooke and Simon Yeo report that HMRC has listened constructively to criticisms made when the punative 15% SDLT charge was devised
Karen Davidson examines the proposed replacement for SDLT in Scotland and the likely implications for the Scottish real estate market
Experts at Deloitte examine the tax issues for retail businesses. Abdul Nabi (Marks & Spencer) and Jan McLeish (Sainsbury's) provide in-house views.