Recent Property Taxation
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FeatureFreeport opportunities
Following the budget day announcement of the first eight freeport locations and the subsequent publication of the draft legislation, Kate Garcia outlines the opportunities within freeport tax sites and the likely implications for property practitioners
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FeatureFault lines
Suzanne O’Hara looks at some of the common errors made in stamp duty land tax, and how these can be addressed
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FeatureStamp of approval
In light of the current stamp duty land tax holiday, Caitlin Padmore offers some tips on working with clients to make sure they understand the tax and keep you updated if their situation changes
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NewsHMRC announces changes to capital gains tax
From 6 April 2020, the deadlines for paying capital gains tax after selling a residential property in the UK are changing.
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FeatureCapital idea
The rule around exemption from capital gains tax on our homes seems simple, but actually has a number of complexities. Jim Meakin explains
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FeatureCommon ground
Ahead of her session on stamp duty land tax at the Property Section annual conference, Kathryn Robertson outlines some common errors in returns, payments and repayment claims and how to avoid them
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FeatureMake no mistake
Stamp duty land tax claims are on the rise. Andrew Waddell looks at some of the most common errors, and steps firms can take to avoid them – or mitigate them if they happen
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FeatureTaxing matters
David McDowell of HMRC outlines the key changes in force from 22 November 2017 to stamp duty land tax and the annual tax on enveloped dwellings
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FeatureTaxing issue
The Criminal Finances Act 2017 introduces new offences of the failure to prevent facilitation of tax evasion, fundamentally changing the compliance and anti-money laundering requirements imposed on law firms and clients. Hugo Daniel Lodge explains
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FeatureLay of the land
Land transaction tax, the first new Welsh tax in 800 years, is set to replace stamp duty land tax in Wales from 1 April 2018. Andrew Evans explains how it will work in practice
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FeatureCapital letters
Ian White, chair of the Property Section, talks to Mark Tighe, CEO of Catax Solutions, about what solicitors need to know about capital allowances, an important and increasingly prevalent area of commercial property tax law
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FeatureHigher power
In November 2016, HMRC released new guidance on the higher rates of stamp duty land tax for purchasers of additional dwellings. David McDowell of HMRC outlines the key changes in the new guidance
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FeatureChecks and balances
Upcoming tax changes may lead more private property investors to incorporate. Susan Winter and Tony Lake look at the pros and cons of each structure, and what conveyancers need to know when acting for a corporate client as a property investor
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FeatureThe line of duty
The new higher stamp duty land tax rate for additional properties came into effect on 1 April 2016. Nigel Popplewell outlines how the changes apply to purchasers of residential property
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AnalysisSpotlight: Budget 2016 – bad news for big business and buy-to-let?
For the losers in this year’s budget, it inevitably means more tax. For the winners, it isn’t simply about paying later, but whether they have to pay at all. James Letchford, a property partner at Thomas Eggar (part of the Irwin Mitchell Group), considers some of the key announcements.
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FeatureHome and away
Clients may not realise how complicated it can be to buy or inherit a property abroad. Jo Summers looks at the issues involved and the impact of the new EU regulation on succession
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FeatureTo have and to hold
The vehicle through which property is held has major implications for its tax treatment, especially following recent changes. Adrian Benosiglio and Gary Heynes provide a beginner’s guide.
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AnalysisSpotlight: Autumn statement 2015
Fionnuala Lynch, tax partner at Hamlins LLP, comments on the property headlines in this week’s autumn statement