Real estate transactions

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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 of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 19th May
Practice notes
Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...
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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
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
Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 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
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
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
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
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
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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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
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
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 Real estate transactions content

Practice notes
Residential development—direct tax considerationsFORTHCOMING CHANGE relating to Residential Property Developer Tax: The government consulted on the...
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23rd Jul
Practice notes
SDLT—common lease transactionsThis Practice Note provides an overview of the stamp duty land tax (SDLT) treatment of the following common lease...
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22nd Jul
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 19th Jul
Practice notes
VAT—transfers of a going concern involving land and buildingsThis Practice Note is about the issues that arise on a transfer of a going concern...
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Produced in partnership with Martin Scammell 13th Jul
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 12th Jul
Precedents
Election—capital allowances apportionment on sale of land—CAA 2001, s 198[Date][Transferor's name and Unique Taxpayer Reference (UTR)][Transferee's...
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Produced in partnership with Martin Wilson 8th Jul
Precedents
Election—capital allowances apportionment on grant of lease—CAA 2001, s 199[Date][Grantor's name and Unique Taxpayer Reference (UTR)][Grantee's name...
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Produced in partnership with Martin Wilson 8th Jul
Practice notes
Barter transactions involving land and buildings—VAT implicationsThis Practice Note is about the VAT implications of supplies of land and buildings...
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Produced in partnership with Martin Scammell 2nd Jul
Practice notes
Residential development—VAT issuesThis Practice Note is about the VAT issues that arise in residential developments. It covers:•different types of...
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Produced in partnership with Martin Scammell 2nd Jul
Practice notes
Capital allowances on property sales—pre-contract enquiriesThis Practice Note is about capital allowance-related pre-contract enquiries on a property...
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Produced in partnership with Martin Wilson 1st Jul
Q&As
What (if any) capital allowances elections can be entered into on the surrender of a lease to a landlord? Is there any way to transmit capital...
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30th Jun
Precedents
Capital allowances clause—agreement for lease with a landlord’s contribution1Capital allowances1.1In this clause 1:CAA 2001•means Capital Allowances...
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Produced in partnership with Martin Wilson 30th Jun
Practice notes
Capital allowances—interaction with CGT, VAT and stamp taxesThis Practice Note sets out how the capital allowances rules interact with the rules...
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Produced in partnership with Martin Wilson 30th Jun
Practice notes
Commercial development—VAT issuesThis Practice Note is about the VAT issues that arise in commercial developments. It first considers a...
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Produced in partnership with Martin Scammell 29th Jun
Practice notes
VAT issues for lease assignments and terminationsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the VAT...
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Produced in partnership with Martin Scammell 29th Jun
Practice notes
VAT issues for new and ongoing leasesThis Practice Note is about the VAT issues to consider on the grant of a lease or under an ongoing lease. These...
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Produced in partnership with Martin Scammell 29th Jun
Practice notes
VAT—capital goods schemeFORTHCOMING CHANGE: HMRC published a call for evidence in 2019 on ‘simplifying’ the rules on VAT partial exemption and the...
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Produced in partnership with Martin Scammell 29th Jun
Practice notes
SDLT chargeable considerationThis Practice Note looks at the meaning of chargeable consideration, which determines the amount of stamp duty land tax...
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22nd Jun
Precedents
Capital allowances clauses—property sale contract1Capital allowances—for use where the Seller has claimed plant and machinery allowances and the...
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Produced in partnership with Martin Wilson 22nd Jun
Practice notes
The construction industry scheme—when does it apply?The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of...
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22nd Jun

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