Recent Property Taxation

  • Kate Garcia

    Freeport 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

  • SDLT: woman placing "sold" sign outside house

    Fault lines


    Suzanne O’Hara looks at some of the common errors made in stamp duty land tax, and how these can be addressed

  • Caitlin Padmore-1

    Stamp 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

  • Calendar

    Managing client expectations around the stamp duty holiday deadline


    The SDLT holiday has boosted the housing market, but increased pressure on solicitors to complete transactions before the deadline in March 2021. Peter Rodd and Sarah Dwight share advice on what you can do now to manage clients’ expectations

  • UK houses

    Calls for government to reduce pressure ahead of stamp duty holiday deadline


    The Law Society has called on the government to take action ahead of the stamp duty land tax holiday deadline on 31 March 2021.

  • For sale

    HMRC issues reminder of capital gains tax changes


    From 6 April 2020, the deadlines for paying capital gains tax after selling a residential property in the UK are changing.

  • tax dictionary definition

    HMRC 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.

  • Jim Meakin

    Capital idea


    The rule around exemption from capital gains tax on our homes seems simple, but actually has a number of complexities. Jim Meakin explains

  • Kathryn Robertson

    Common 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

  • Andrew Waddell

    Make 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 

  • hmrc

    Taxing 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

  • Hugo Daniel Lodge

    Taxing 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

  • two people reaching on england and wales boxes

    Lay 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

  • Mark Tighe

    Capital 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

  • HMRC logo

    Higher 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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    Checks 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

  • property 1000x1000

    The 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

  • james letchford

    Spotlight: 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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    Home free


    A new residence nil-rate band will be phased in from 6 April 2017 when a residence is passed on death to a direct descendant. Lesley King explains the implications

  • man holding case graphic pip 1000x1000

    Home 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