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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
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
Property holding structures—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the...
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19th May
Practice notes
Corporation tax—connected personsThis Practice Note looks at the meaning of connected persons within sections 1122 and 1123 of the Corporation Tax Act...
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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
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 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
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 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
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
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19th May
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
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19th May

Most recent Property funds content

Q&As
If a UK real estate investment trust (REIT) wishes to convert existing shares into restricted preference shares, what conditions must be met for the...
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1st Aug
Practice notes
Getting the Deal Through: Fund Management 2020Jurisdictions coveredThe following jurisdictions are covered in this report:Cayman Islands; France;...
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31st Jul
Practice notes
UK REITs—taxation of the REIT and shareholdersFORTHCOMING CHANGE: Finance Bill 2022 will amend the real estate investment trust (REIT) regime. The...
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Produced in partnership with Martin Shah of Simmons & Simmons and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
PAIFs—taxation of the schemeThe tax regime for Property Authorised Investment Funds (PAIFs) is designed to create an open-ended collective investment...
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Produced in partnership with Martin Shah and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
UK REITs—breach of the conditions and exitFORTHCOMING CHANGE: Finance Bill 2022 will amend the real estate investment trust (REIT) regime. The...
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Produced in partnership with Martin Shah of Simmons & Simmons and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
PAIFs—the conditionsThe regime for property authorised investment funds (PAIFS) applies to UK open-ended investment companies (OEICs) which, on...
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Produced in partnership with Martin Shah and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
UK REITs—the conditionsFORTHCOMING CHANGE: Finance Bill 2022 will amend the real estate investment trust (REIT) regime. The amendments aim to reduce...
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Produced in partnership with Martin Shah of Simmons & Simmons and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
Property authorised investment funds (PAIFs)—summaryThe regime for property authorised investment funds (PAIFs) was introduced in 2008.It created a...
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Produced in partnership with Martin Shah and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
UK REITs—anti-avoidanceFORTHCOMING CHANGE: Finance Bill 2022 will amend the real estate investment trust (REIT) regime. The amendments aim to reduce...
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Produced in partnership with Martin Shah of Simmons & Simmons and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
PAIFs—breach of the conditions and exitIn order for a Property Authorised Investment Fund (PAIF)to operate within the PAIF regime without incurring...
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Produced in partnership with Martin Shah and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
UK REITs—groups and joint venturesFORTHCOMING CHANGE: Finance Bill 2022 will amend the real estate investment trust (REIT) regime. The amendments aim...
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Produced in partnership with Martin Shah of Simmons & Simmons and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
UK real estate investment trusts (REITs)—summaryFORTHCOMING CHANGE: Finance Bill 2022 will amend the real estate investment trust (REIT) regime. The...
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Produced in partnership with Martin Shah of Simmons & Simmons and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
PAIFs—compliance and vouchersAs well as ensuring they continue to meet the conditions for the tax regime under which they operate, Property Authorised...
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Produced in partnership with Martin Shah and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
PAIFs—taxation of the participantsThe intention of the tax regime for property authorised investment funds (PAIFs) is to tax investors in a similar...
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Produced in partnership with Martin Shah and Charles Goddard of Rosetta Tax 30th Jul

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