REAL ESTATE TAXES

James Stewart

We have, in recent years, seen significant changes to the taxation of UK real estate in the hands of non-UK persons. For example, FA 2016 brought offshore companies carrying on a trade of dealing in or developing UK land within the charge to...

Ray Chidell

Jake Iles

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).

David Porter

Lessees accounting under IFRS/FRS 101 are likely to have transitional adjustments in 2019 and special tax spreading provisions will need to be considered, as David Porter (BDO) explains.

Sandy Bhogal

Sandy Bhogal (Gibson Dunn & Crutcher) provides an overview of the things for MNCs to get excited about, monitor or otherwise resign themselves to.

Kirsten Prichard Jones

Rhiannon Kinghall Were

Kirsten Prichard Jones and Rhiannon Kinghall Were (Macfarlanes) examine what’s proposed.

Jonathan Shankland

Claudia Whibley

Jonathan Shankland and Claudia Whibley (RadcliffesLeBrasseur) use practical examples to illustrate the workings of the new residence nil rate band which came into force last month.

Philip Spencer

Robin Hutton

The government is exploring taxing certain non-resident companies under corporation tax. Philip Spencer and Robin Hutton (BDO) consider the possible implications.

This report, by the Lexis®PSL Tax, Private Client and Pensions teams, highlights the key provisions in the 2017 Finance Bill, published on 20 March, that have not been previously published in draft, or which have been published with significant amendments since the last draft.