Corporation Tax Guidance

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Property tax

Get to know everything you need to about property tax so that you can better serve your clients.
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Latest Guidance
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28 Jun 2019

Assignment is the legal term for the sale of a lease. The assignment of a lease represents a disposal for capital gains purposes of an interest in property. There is no...

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28 Jun 2019

The grantWhere a lease for a term exceeding 50 years (a long lease, which isn't a wasting asset) is granted, in return for a premium, out of a freehold interest or...

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28 Jun 2019

Prior to 6 April 2019, only gains on direct disposals by non-resident persons of UK residential property interests were potentially subject to UK tax. This would have...

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28 Jun 2019

Sub-lease granted out of freehold or long leaseWhere a premium is required under a lease of land, which is a short lease, a landlord is treated as receiving, when the...

Corporation_tax_img6
28 Jun 2019

UK property is often held by non-resident persons indirectly, typically through the holding of shares in a company that in turn directly owns the property. For corporate...

Corporation_tax_img
28 Jun 2019

Loan relationship rulesSince the introduction of FA 1996, interest payments for a limited company now fall under the loan relationship rules even if the company entered...

Corporation_tax_img3
28 Jun 2019

A sale and leaseback situation arises where land or an interest in land is sold on the basis that the purchaser must grant a lease back to the vendor, or a person...

Corporation_tax_img8
28 Jun 2019

ATED ― backgroundThe annual tax on enveloped dwellings (ATED) regime was introduced by FA 2013, Part 3 and was one element of a series of anti-avoidance measures that...

Corporation_tax_img3
28 Jun 2019

The VAT treatment of transactions relating to land and property is very complex and care needs to be taken when determining the correct VAT treatment of the transaction...

Corporation_tax_img9
28 Jun 2019

The new rules on taxing the profits of dealing in and developing UK land are mainly designed to ensure UK non-residents as well as UK residents are within the scope of UK...

Latest Guidance
Corporation_tax_img5
Corporation Tax

Assignment is the legal term for the sale of a lease. The assignment of a lease represents a disposal for capital gains purposes of an interest in property. There is no...

Corporation_tax_img9
Corporation Tax

The grantWhere a lease for a term exceeding 50 years (a long lease, which isn't a wasting asset) is granted, in return for a premium, out of a freehold interest or...

Corporation_tax_img7
Corporation Tax

Prior to 6 April 2019, only gains on direct disposals by non-resident persons of UK residential property interests were potentially subject to UK tax. This would have...

Corporation_tax_img6
Corporation Tax

Sub-lease granted out of freehold or long leaseWhere a premium is required under a lease of land, which is a short lease, a landlord is treated as receiving, when the...

Corporation_tax_img6
Corporation Tax

UK property is often held by non-resident persons indirectly, typically through the holding of shares in a company that in turn directly owns the property. For corporate...

Corporation_tax_img
Corporation Tax

Loan relationship rulesSince the introduction of FA 1996, interest payments for a limited company now fall under the loan relationship rules even if the company entered...

Corporation_tax_img3
Corporation Tax

A sale and leaseback situation arises where land or an interest in land is sold on the basis that the purchaser must grant a lease back to the vendor, or a person...

Corporation_tax_img8
Corporation Tax

ATED ― backgroundThe annual tax on enveloped dwellings (ATED) regime was introduced by FA 2013, Part 3 and was one element of a series of anti-avoidance measures that...

Corporation_tax_img3
Corporation Tax

The VAT treatment of transactions relating to land and property is very complex and care needs to be taken when determining the correct VAT treatment of the transaction...

Corporation_tax_img9
Corporation Tax

The new rules on taxing the profits of dealing in and developing UK land are mainly designed to ensure UK non-residents as well as UK residents are within the scope of UK...