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HMRC has issued an informal consultation in May 2012 on reform of the lease premium tax legislation for property income.

The Budget saw the Chancellor announce some welcome measures for the real estate sector.

Whilst a consultation document was expected on the extension of capital gains tax to non-UK resident owners of UK residential property (see below), the Chancellor also stood up today and announced an extension of the tax regime relating to ‘high value residential property’ owned by companies, partnerships with corporate members and collective investment schemes (non-natural persons) to properties worth more than £500,000

There are several categories of residential property rental business with different tax consequences.

The partnerships section of the SDLT legislation is notoriously complicated.

With rising energy costs and challenging net zero targets, could Stamp Duty Land Tax (SDLT) be a useful tool to help Britain take the next steps towards more energy efficient homes?

As property prices continue to rise in the UK - particularly in London - it has become increasingly common for parents to assist their adult children with buying a first property.

On 19 March, the cameras gathered outside 11 Downing Street as George Osborne raised his red briefcase.

Unwelcome news for both non-resident owners of UK residential property and those holding UK residential property in ‘enveloped’ structures.

A form of ‘mansion tax’ on high value UK residential property held in corporate ownership took effect from 1 April 2013.

HMRC's new online Trusts Registration Service (TRS) was launched in July 2017. This new online facility was introduced partly to implement new regulations relating to the UK's anti-money laundering ...

The Incentives Code effectively consolidates all tax incentives available for different economic activities in a single code.

The Chancellor’s 2014 Budget, announced on 19 March 2014, set out a number of changes and extensions to the post-2012 stamp duty land tax regime.

Developers will have been watching the recent Autumn budget with a keen eye and will by now have had a chance to digest its implications.

The Community Infrastructure Levy was intended to be a simple and transparent means of collecting contributions for infrastructure on new developments.

Following the UK vote to leave the European Union, immediate concerns included.

Chancellor George Osborne delivered his Autumn Statement on 5 December 2013.