Real estate transactions

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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
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
The reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are described in Practice Notes:...
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Produced in partnership with Zoe Feller of Bird & Bird 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 is about the meaning of a scheme of reconstruction for tax purposes.Tax neutrality is maintained where a company (company A) enters...
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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
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
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 9th Nov
Practice notes
The value shifting rules are anti-avoidance provisions. They are similar to the rules applying to depreciatory transactions in that they target the...
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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 Real estate transactions content

Practice notes
This Practice Note is about VAT issues to consider on the assignment or termination of a lease.In this Practice Note, unless stated otherwise,...
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Produced in partnership with Martin Scammell 20th Nov
Practice notes
This Practice Note is about the issues that arise on a transfer of a going concern involving land and buildings.A transfer of a going concern (TOGC)...
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Produced in partnership with Martin Scammell 19th Nov
Practice notes
FORTHCOMING CHANGE relating to construction industry scheme (CIS) abuse: Following a consultation that ran until 28 August 2020, Finance Bill 2021 (FB...
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19th Nov
Practice notes
This Practice Note provides an overview of the stamp duty land tax (SDLT) treatment of the following common lease transactions:•grant of a...
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19th Nov
Practice notes
The amount of stamp duty land tax (SDLT) payable on a chargeable transaction is determined by reference to the 'chargeable consideration' for the...
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18th Nov
Q&As
It should not count as a surrender and regrant as a matter of land law and it should not count as one as a matter of stamp duty land tax (SDLT) law. A...
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Produced in partnership with Sean Randall of Blick Rothenberg 18th Nov
Practice notes
This Practice Note sets out how the capital allowances rules interact with the rules relating to:•capital gains tax, including corporation tax on...
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Produced in partnership with Martin Wilson 17th Nov
Q&As
The grant of a lease extension is a disposal of an asset, since the freeholder will be giving up their right to the reversion for a longer...
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10th Nov
Q&As
No. A variation to increase the amount of rent, whenever the variation is made, is not treated as the grant of a new lease for stamp duty land tax...
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Produced in partnership with Sean Randall of Blick Rothenberg 4th Nov
Practice notes
This Practice Note is about the option to tax land and buildings. It considers the person by whom the option is exercised, the scope of the option,...
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Produced in partnership with Martin Scammell 3rd Nov
Precedents
1Capital allowances—for use where the Seller has claimed plant and machinery allowances and the parties will enter into a s 198/s 199 election on...
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Produced in partnership with Martin Wilson 23rd Oct
Practice notes
The direct tax treatment of landlords and tenants in relation to the grant of leases is considered in Practice Note: Direct tax treatment of...
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Produced in partnership with Charles Goddard of Rosetta Tax 21st Oct
Practice notes
This Practice Note is about the VAT issues to consider on the grant of a lease or under an ongoing lease. These include:•whether VAT is...
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Produced in partnership with Martin Scammell 29th Sep
Practice notes
This Practice Note is about the VAT implications of supplies of land and buildings where the consideration is something other than money (barter...
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Produced in partnership with Martin Scammell 29th Sep
Q&As
Paragraph 12A of Schedule 17A to the Finance Act 2003 (FA 2003) sets out how an agreement for lease which has been substantially performed should be...
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29th Sep
Q&As
There are various UK tax issues to consider on the merger of two non-UK companies holding UK residential property.It is important to understand the...
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29th Sep
Q&As
It is unlikely that group relief would apply in this scenario. There is one land transaction: the acquisition of the lease by the third company on its...
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Produced in partnership with Sean Randall of Blick Rothenberg 29th Sep

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