Corporation Tax Guidance
Assignment is the legal term for the sale of a lease. The assignment of a lease represents a disposal for capital gains purposes...
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...
Prior to 6 April 2019, only gains on direct disposals by non-resident persons of UK residential property interests were...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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