Navigate the intricate landscape of property taxation with expert insights tailored for real estate transactions. Our in-depth resources cover everything from Stamp Duty Land Tax (SDLT) calculations to Capital Gains Tax (CGT) implications, equipping legal practitioners with the tools needed to advise clients effectively and ensure compliance. Stay ahead in the ever-evolving sphere of real estate tax law.
Law360, London: A UK oil company is not liable for a £167 million increase to its taxable profits because for tax purposes it should not be treated as...
Law360, London: EU countries advanced a post-Brexit deal concerning the British overseas territory of Gibraltar on 8 April 2026, which includes the...
This week's edition of Tax weekly highlights includes: (1) the UT decision in favour of the taxpayer in CATS North Sea Ltd, (2) the UT decision...
Pensions analysis: The Pensions Ombudsman has rejected a complaint about the return of a winding-up lump sum. Martin Scott of gunnercooke LLP looks at...
VAT treatment of damages and compensation paymentsA damages or compensation payment may attract VAT. This depends on exactly what the payment is for....
The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...
What are capital allowances and capital expenditure?What are capital allowances?Capital allowances are the means by which tax relief is given for some...
If the words ‘exclusive of VAT’ are omitted from the definition of annual rent, but there is a VAT clause stating: ‘Where this lease requires the...
If the words ‘exclusive of VAT’ are omitted from the definition of annual rent, but there is a VAT clause stating: ‘Where this lease requires the tenant to pay or provide any amount in respect of a VAT supply to the tenant...that amount will be deemed to be exclusive of VAT...and the tenant shall
Residential service charges—VAT implicationsThis Practice Note is about the VAT treatment of residential service charges.Service charges payable to landlordsService charges are often payable to the landlord under a lease or licence, in the same way as rent, and in this case they follow the same VAT
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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