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Practice notes
FORTHCOMING CHANGE: HMRC is consulting (13 July to 10 August 2020) on draft regulations to provide a deduction from a UK entity’s equity and...
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Produced in partnership with Charlotte Sallabank of Katten Muchin Rosenman UK LLP 9th Nov
Practice notes
Unilateral relief, like double tax relief, aims to relieve double taxation. Subject to certain conditions being satisfied and specific limits,...
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9th Nov
Practice notes
Plant and machinery allowances are the most widely used form of capital allowance. Plant and machinery is often (wrongly) interpreted as if the terms...
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Produced in partnership with Martin Wilson 9th Nov
Practice notes
Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has...
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Produced in partnership with Gary Barnett, Martin Shah and Simmons & Simmons 9th Nov
Practice notes
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 sale of all the shares...
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9th Nov
Practice notes
This Practice Note describes the law and practice relating to elections under section 198 or 199 of the Capital Allowances Act 2001 (CAA 2001), which...
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Produced in partnership with Martin Wilson 9th Nov
Practice notes
It is standard market practice for loan agreements (also known as facility agreements), whether bilateral or syndicated, to:•prohibit a borrower from...
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Produced in partnership with Eloise Walker of Pinsent Masons 9th Nov
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 9th Nov
Practice notes
This Practice Note explains:•what a determination in respect of direct tax (ie a direct tax determination) is•when HMRC might issue a direct tax...
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Produced in partnership with Philip Rutherford 9th Nov
Practice notes
Where a dispute is brought to an end by a payment of damages or compensation, whether under a court order or an out-of-court settlement agreement:•the...
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9th Nov
Practice notes
A damages or compensation payment may attract VAT. This depends on exactly what the payment is for. If it is purely compensatory, it will be outside...
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9th Nov
Practice notes
Overdrafts, term loans and revolving credit facilitiesThree common types of loan facility are:•overdrafts•term loans, and•revolving credit facilities...
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9th Nov
Practice notes
The Enterprise Investment Scheme (EIS) is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax...
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9th Nov
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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9th Nov
Practice notes
A management buyout, or MBO, involves the acquisition of a business by its existing management team usually with the help of private equity financing....
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9th Nov
Practice notes
The international movement of capital rules should be considered whenever:•any non-UK tax resident subsidiary (referred to in this note as a foreign...
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9th Nov

Most recent Property funds content

Q&As
For a single UK company to be a UK real estate investment trust (REIT) in an accounting period, certain conditions need to be met throughout that...
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28th Sep
Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:Cayman Islands; France; Germany; Greece; Hong Kong; Ireland; Japan;...
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27th Sep
Practice notes
This Practice Note examines the tax treatment of UK real estate investment trusts (UK REITs) and their shareholders.The purpose of the UK REIT regime...
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Produced in partnership with Charles Goddard of Rosetta Tax 26th Sep
Practice notes
The UK real estate investment trust (REIT or UK REIT) regime applies both to sole companies and to groups of companies. In practice, however, the...
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Produced in partnership with Charles Goddard of Rosetta Tax 26th Sep
Practice notes
This Practice Note examines the principal anti-avoidance provisions which apply to companies and groups of companies within the UK REIT regime.These...
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Produced in partnership with Charles Goddard of Rosetta Tax 26th Sep
Practice notes
The regime for UK real estate investment trusts (UK REITs, or just REITs) was introduced on 1 January 2007.There are currently around 50 UK REITs,...
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Produced in partnership with Charles Goddard of Rosetta Tax 26th Sep
Practice notes
In order to be within the regime for Real Estate Investment Trusts (REITs) in the UK, a company or group of companies must meet a number of conditions...
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Produced in partnership with Charles Goddard of Rosetta Tax 26th Sep
Practice notes
The tax regime for Property Authorised Investment Funds (PAIFs, or, as HMRC refers to them in regulations and its published guidance, Property AIFs)...
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Produced in partnership with Martin Shah 25th Sep
Practice notes
The intention of the tax regime for property authorised investment funds (PAIFs, or, as HMRC refers to them in regulations and its published guidance,...
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Produced in partnership with Martin Shah 25th Sep
Practice notes
As well as ensuring they continue to meet the conditions for the tax regime under which they operate, Property Authorised Investment Funds (PAIFs, or,...
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25th Sep
Practice notes
The regime for property authorised investment funds (PAIFs, or as HMRC use in regulations and their published guidance, Property AIFs)) was introduced...
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Produced in partnership with Martin Shah 25th Sep
Practice notes
The regime for real estate investment trusts (REITs or, as they are officially referred to, UK REITs) requires a number of conditions to be satisfied...
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Produced in partnership with Martin Shah 25th Sep
Practice notes
The regime for property authorised investment funds (PAIFS, or as HMRC refers to them in regulations and its published guidance, Property AIFs)...
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Produced in partnership with Martin Shah 25th Sep
Practice notes
In order for a Property Authorised Investment Fund (PAIF, or, as HMRC refers to them in regulations and its published guidance, Property AIF) to...
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Produced in partnership with Martin Shah 25th Sep

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