Corporation Tax Guidance

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Property tax

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Latest Guidance
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13 Mar 2020

Development of the lawPrior to April 2013, non-resident companies were typically not within the scope of UK corporation tax on chargeable gains, save...

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13 Mar 2020

Non-resident landlords (NRL) are subject to the non-resident landlords scheme (NRLS). Although the UK does not generally tax non-residents (see the...

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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...

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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...

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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....

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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...

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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...

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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...

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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,...

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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...

Latest Guidance
Corporation_tax_img
Corporation Tax

Development of the lawPrior to April 2013, non-resident companies were typically not within the scope of UK corporation tax on chargeable gains, save in respect of...

Corporation_tax_img3
Corporation Tax

Non-resident landlords (NRL) are subject to the non-resident landlords scheme (NRLS). Although the UK does not generally tax non-residents (see the Residence of companies...

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...