The second in our series of sector focus reports. By Peter Jackson, Richard Cason, Robert Young and James Meakin (Taylor Wessing), with in-house views from Graham Langley-Smith (Wainbridge Ltd) and Henry Franklin (Tritax Group).
Tax body calls for fundamental review of how the UK should tax gains on immovable property owned by non-residents
Gordon Keenay gives a personal view on a judgment which goes to the roots of how SDLT operates and touches on the application of anti-avoidance provisions
Patrick Cannon reviews HMRC's much publicised Tribunal victory
Stamp taxes: Avoidance scheme involving subsidiary company
New regulations will ‘force users of a wider range of SDLT avoidance schemes to disclose them’
Robert Langston provides a practical guide to the issues arising from corporate ownership of UK residential property.
Disclosure of tax avoidance schemes rules amended
Legislation could capture bona fide planning, says Robert Young
Five thousand homes, each worth more than £2m, are held through corporate structures that allow the owners to avoid UK taxes, according to unpublished government estimates obtained by Exaro.