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Real estate taxes
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Real estate taxes
REAL ESTATE TAXES
The new Luxembourg/UK double tax treaty
Irfan Butt
Andrew Seidler
Irfan Butt and Andrew Seidler (RSM) consider the implications for funds and real estate structures.
REITs: relaxation of the listing condition
Phil Nicklin
Phil Nicklin (CMS Cameron McKenna Nabarro Olswang) reviews the latest proposed changes to the REIT regime which are a significant improvement on the earlier draft measures.
Taxation of REITs: ringing in the changes
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.
UK stamp taxes and groups in distress
Siobhan Mossop (EY) explores the key stamp duty, SDRT and RETT considerations for restructures, appointments and court procedures.
SDLT on land assembly
Jennifer Doyle
Toby Price
Complex SDLT issues can arise in connection with land assembly projects, as Toby Price and Jennifer Doyle (Deloitte) explain.
April 2020 tax changes
Dan Nazarian
Natalie Backes
Michelle Robinson
Donna Huggard
Experts at Deloitte explain what's changing from April.
VAT on real estate: TOGCs and other hot topics
Michael Thomas KC
Michael Thomas (
Pump Court Tax Chambers)
highlights some areas of topical interest for VAT and real estate.
Land remediation tax relief: ten years on
Alun Oliver
Alun Oliver (E³ Consulting) discusses the relief to UK corporation taxpayers that alleviates the costs in remediating contaminated or long-term derelict sites.
FA 2019: non-UK resident persons carrying on UK property business
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...
Fixtures claims: lessons from Glais House
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).
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EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 19 September 2025
Chancellor commits to business rates reform
CIOT warns of ‘unintended complexity’ in APR/BPR draft legislation
Professional bodies analyse draft Finance Bill legislation
Changing the timing of land remediation relief may prove beneficial, says CIOT
CASES
Read all
The Prudential Assurance Company Ltd v HMRC
P Collingwood v HMRC
K (oao Hotelbeds UK Ltd) v HMRC
Other cases that caught our eye: 19 September 2025
SC Arcomet Towercranes SRL
IN BRIEF
Read all
Supreme Court in Prudential Assurance
The hidden costs of a cap on lifetime gifting
SDLT and the funding of a purchase by a partner
Tribunal orders HMRC to disclose whether it used AI in R&D claims
Second home dilemma for SDLT
MOST READ
Read all
Tribunal orders HMRC to disclose whether it used AI in R&D claims
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
EV charging added to advisory fuel rates
Budget 2025 set for 26 November
UK-Vietnam tax treaty updated