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Practice notes
Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...
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19th May
Practice notes
SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...
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19th May
Practice notes
VAT—triangulationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQsWhat are the CDOT agreements?The UK entered into agreements with its three Crown...
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Produced in partnership with Ali Kazimi of Hansuke 19th May
Practice notes
VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
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19th May
Practice notes
EIS—deferred gain becomes chargeable to CGTCoronavirus (COVID-19): In response to the coronavirus (COVID-19) pandemic, the government introduced a...
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19th May
Practice notes
Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)STOP PRESS relating to property rich collective investment...
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19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
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19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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19th May
Practice notes
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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19th May

Most recent Real estate tax content

Practice notes
The option to tax land and buildingsThis Practice Note is about the option to tax land and buildings. It considers the person by whom the option is...
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Produced in partnership with Martin Scammell 2nd Aug
Q&As
Does Finance Act 2003, s 53 apply to the transfer of a chargeable interest from an individual bare trustee to a connected company beneficiary?With the...
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1st Aug
Q&As
Would a declaration of trust for a landlord to gift multiple properties into trust for a company owned by him to try and avoid the mortgage interest...
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1st Aug
Q&As
Is there any saving provision under the current SDLT holiday rules for a transaction which has exchanged before 31 March 2021 but which completes...
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1st Aug
Q&As
Are any reliefs from stamp duty land tax available where a lease is assigned to a connected company?When a company acquires property from a connected...
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1st Aug
Q&As
Can trustees (who are not themselves first-time buyers) benefit from first-time buyers' relief from stamp duty land tax where the beneficiary would...
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1st Aug
Q&As
If the landlord agrees to refund annual rent paid in advance for the period after a break date (assuming the break is exercised), is it correct or...
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1st Aug
Q&As
Will the higher 3 per cent rates of SDLT apply when the owner of a rental property purchases a main residence?The higher 3% rates of stamp duty land...
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1st Aug
Q&As
In a straightforward liquidation, where a company owning a freehold and leasehold property transfers those properties up to its single shareholder,...
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1st Aug
Q&As
What is the effective date of a lease for SDLT purposes where the tenant is carrying out works, but the site is still controlled by the landlord and...
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1st Aug
Q&As
How is SDLT calculated when a taxpayer is obliged to acquire blighted land where there is a land and buildings cost plus other compensation payments...
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1st Aug
Q&As
Is it possible to reclaim value added tax (VAT) on the purchase of a property if the purchaser has not paid a sum equal to the VAT to the seller and...
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1st Aug
Q&As
Is there any potential stamp duty land tax payable as a result of entering into a deed of release/variation of a restrictive covenant affecting a...
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Produced in partnership with Sean Randall of Blick Rothenberg 1st Aug
Q&As
What is the VAT treatment of a dilapidations claim on termination of a lease?As set out in Practice Note: VAT issues for lease assignments and...
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1st Aug

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