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Precedents
This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...
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19th May
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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19th May
Practice notes
Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
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19th May
Q&As
At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
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19th May
Practice notes
Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May
Practice notes
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
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19th May
Practice notes
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
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19th May
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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19th May
Q&As
Can a life tenant in a Will bring a life interest to an end by choosing to end it themselves or does it only expire on death?Life tenantsA life...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May
Practice notes
Capacity to litigateOn the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without...
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19th May
Practice notes
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
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19th May
Practice notes
Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
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19th May
Practice notes
Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
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19th May
Practice notes
Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
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19th May
Practice notes
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
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19th May
Practice notes
Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...
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19th May

Most recent UK real property content

Q&As
A non-resident trustee disposes of a UK residential property in the tax year 2017/18. The trust was settled by a UK domiciled settlor in 2002. How...
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6th Sep
Practice notes
Glossary of UK trust and taxation law terms for international clientsAAdministrationThe process starting on the date of the deceased's death and...
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6th Sep
Practice notes
The beneficial ownership register of overseas entities that own UK property Corporate transparency is now viewed as an essential element in any...
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6th Sep
Q&As
Is an acquisition of a new main residence subject to the higher 3% rates of SDLT where the purchaser owns rental property overseas and in the UK but...
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16th Aug
Practice notes
Non-resident CGT—summary [Archived]ARCHIVED: This Practice Note gives an overview of the non-resident capital gains tax (NRCGT) charge that applied...
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Produced in partnership with Alison Cartin of Taylor Wessing LLP 16th Aug
Practice notes
Property income—the income tax chargeThe charge to UK income tax applies to the profits of both a UK and overseas property business.A property...
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16th Aug
Practice notes
Non-residents and tax on chargeable gains from 6 April 2019—gains and UK immovable propertyBackgroundOn 6 July 2018, the government published draft...
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16th Aug
Practice notes
Non-resident landlords schemeThe Non-resident Landlords Scheme (NRL Scheme) requires income tax at the basic rate to be deducted from rental payments...
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16th Aug
Practice notes
2% SDLT surcharge for non-residentsFrom 1 April 2021, non-UK residents that buy residential property in England and Northern Ireland pay a 2%...
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16th Aug
Practice notes
Dealing in property or property investment?Whether a property transaction is an investment or trading (ie dealing) activity is of key importance to...
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16th Aug
Practice notes
UK home ownership structures for non-UK domiciliaries—mortgagesThis Practice Note is an overview of the issues facing non-UK domiciliaries when...
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16th Aug
Practice notes
IHT on UK residential property held indirectly by non-domiciliaries from 6 April 2017This Practice Note summarises the changes to the excluded...
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Produced in partnership with James Brockhurst of Forsters LLP 16th Aug
Practice notes
UK home ownership structures for non-UK domiciliaries—offshore companyA publicly accessible register of the beneficial owners of non-UK companies that...
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Produced in partnership with Alison Cartin of Taylor Wessing LLP 16th Aug
Practice notes
UK home ownership structures for non-UK domiciliaries—outlineFORTHCOMING CHANGE: As announced at Budget 2018 and confirmed in Budget 2020, from 1...
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Produced in partnership with Emma Pearce of Pump Court Tax Chambers 15th Aug
Practice notes
CGT—PPR relief for UK residents with overseas dwellings and non-UK residents with UK dwellingsPrincipal private residence relief (PPR relief) exempts...
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Produced in partnership with Alison Cartin of Taylor Wessing LLP 15th Aug
Q&As
What are the income tax implications of a discretionary settlement that holds an income-producing asset having two settlors?For the purposes of this...
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15th Aug
Q&As
Would a French property owned by a UK domiciled individual qualify for the residence nil rate band? What, if any, provision should the individual make...
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15th Aug
Q&As
To what extent could a gain arising on the disposal of a private residence be taxable under the profits from trading in and developing UK land...
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15th Aug

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