In a Budget that contained very little of note, one of the most significant changes was the proposed 5% rate of SDLT for residential property purchases over £1m.

The amount of stamp duty land tax (SDLT), often simply called stamp duty, may be a considerable deterrent to the purchase of a house.

Identifying capital allowances can add significantly to cashflow benefits for profitable businesses. Draft legislation has been issued announcing changes to the process for claiming capital allowances on fixtures that, if implemented, will significantly increase compliance pressure on property transactions from April 2012.

Identifying capital allowances can add significantly to cash flow benefits for profitable businesses. Legislation that was introduced in 2012 changed the process for claiming capital allowances on fixtures.

Senior Partner and leading property lawyer John Stephenson of Bircham Dyson Bell LLP believes that the ‘mansion tax' which was originally in the Lib Dem election manifesto but not adopted in the coalition agreement, was only floated by the Government to test the water and gauge reaction, and was never a serious Government strategy.

The UK Rail minister is looking to push towards standardised rolling-stock designs. Could this reshape the industry - not just operationally, but commercially?

James Vernor-Miles, head of our Residential Property department, highlights that the Chancellor's announcement of a Mansion Tax marks one of the most significant changes to the housing market in decades.

Eric Pickles' proposals to remove council tax concessions on second homes is only right and proper believes John Stephenson senior partner at Bircham Dyson Bell LLP.

Proposed changes to the real estate investment trusts (REITs) regime have been incorporated into the draft Finance Bill 2012 as issued on 6 December.

Burnham has consistently advocated for replacing council tax and stamp duty with a land value tax - an annual levy charged on the value of the land itself, rather than the buildings on it.

The annual tax on enveloped dwellings applies from 1 April 2013 and those with entities affected should be considering the compliance issues.

The Budget saw confirmation of the introduction of the new annual tax on enveloped dwellings with effect from 1 April.

Many had understandably termed this the most important election in decades, but even then no one predicted what has actually just happened – the complete recasting of the British political landscape.

Budget 2014 contained a number of announcements that will impact the property sector.

On 1 April 2018, Land Transaction Tax (LTT) replaced Stamp Duty Land Tax (SDLT) for properties purchased in Wales.

In his Autumn Statement yesterday, the UK Chancellor, Philip Hammond, confirmed that proposed tax changes targeted at non-domiciled individuals that were first announced at the Summer Budget in 2015...

Identifying capital allowances can add significantly to cash flow benefits for profitable businesses.

A reminder that land transactions in respect of residential property with both an effective date on or after 6 April 2011 and chargeable consideration of more than £1m, will attract a 5% SDLT rate.

HMRC are seeing win after win in the courts when challenging the application of Multiple Dwellings Relief ("MDR") claims.

The UK Government is targeting existing property-owning companies with two important new tax charges.