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  • Article

    James Vernor-Miles Navigates Property Tax Changes In IFA Magazine

    James Vernor-Miles, head of our Residential Property department, notes that today's Autumn Budget has introduced significant property-related measures that advisers must now digest.
    United KingdomTax
    Hunters Law LLP
    Hunters Law LLP
  • Article

    Non-UK Resident Companies Owning UK Residential Property

    It was announced in the last Budget that the ATED threshold of properties valued at more than £2m is to be lowered over the next few years.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
Article

Potential Changes to Business Property Relief Availability For Holiday Property Lettings

Business Property Relief (BPR) applies to 'relevant business property' and acts to reduce the value of a property by up to 100%, for inheritance tax purposes.
United KingdomTax
Hugh James
Hugh James
  • Article

    Private Client: Autumn Budget Review

    On 22 November the Chancellor of Exchequer, Philip Hammond introduced to Parliament his Autumn Budget.
    United KingdomTax
    RWK Goodman
    RWK Goodman
  • Article

    Property Lawyer Predicts Chaos For April's Stamp Duty Rise

    Buyers rent back homes to sellers to complete earlier but may be in breach of mortgage terms.
    United KingdomTax
    Bircham Dyson Bell LLP
    Bircham Dyson Bell LLP
  • Article

    Some Autumn Statement Surprises

    The 2014 Autumn Statement was even more like a mini-Budget than its recent predecessors, probably because the next Budget will be so close to the election.
    United KingdomTax
    UHY Hacker Young LLP
    UHY Hacker Young LLP
  • Article

    Some Recent Developments In Taxation

    A summary of the main Budget items affecting farmers and landowners.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Stamp Duty Land Tax Changes From April 2025

    Stamp Duty Land Tax Changes from April 2025: What Buyers Need to Know From 1st April 2025, significant changes to Stamp Duty Land Tax (SDLT) will take effect, impacting buyers across England and Wales.
    United KingdomTax
    IR Global
    IR Global
  • Article

    Stamp Duty Land Tax - SDLT Has Become Front Page News

    Following the Chancellor’s "morally repugnant" remark in relation to SDLT avoidance during his Budget speech, SDLT is now very much in the news.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    Tax Complications

    I own a flat which I rent out to a tenant. I'd like to give the flat to my son so he can manage the property and benefit from the profits of the tenancy.
    United KingdomTax
    Hewitsons LLP
    Hewitsons LLP
  • Article

    The Foreign Domiciled And Tax – No Light IHT Relief

    In the Summer Budget 2015, it was announced that significant changes would be made to the taxation of foreign domiciled individuals resident in the UK.
    United KingdomTax
    Taylor Wessing
    Taylor Wessing
  • Article

    ‘Out With The Old And In With The New!’ - Innovative Ideas For Recycling Surplus Property

    While housebuilders were among the biggest winners in the March Budget, the property industry saw little else to write home about.
    United KingdomTax
    Smith & Williamson
    Smith & Williamson
  • Article

    HMRC Extends Deadlines For Registering Trust Based Pension Schemes

    As reported in our October 2017 edition of Snapshot, the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 ...
    United KingdomEmployment and HR
    Shoosmiths
    Shoosmiths
  • Article

    Home Invasion: Ownership Under Attack

    Homeowners are likely to lose key tax breaks under the Republican tax plan. Particularly under attack are those individuals who own valuable real estate purchased with a mortgage.
    United KingdomTax
    Withers LLP
    Withers LLP
  • Article

    Charity SDLT Update: Joint Purchases By Charities And Non-Charities

    Charities are exempt from SDLT on purchases of property which they are to use either in their charitable work or to create ‘profits’ to fund their charitable work.
    United KingdomCorporate/Commercial Law
    Withers LLP
    Withers LLP
  • Article

    Business Rates: Hikes And Headaches

    Over half a million business occupiers are bracing themselves for a sharp rise in rates when the new valuation list takes effect on 1 April.
    United KingdomReal Estate and Construction
    Withers LLP
    Withers LLP
  • Article

    Closed For Repairs, But Not For Business (Rates)

    In 2010 the owners of a vacant floor of an office building planned to redevelop the floor into three self-contained units.
    United KingdomReal Estate and Construction
    Clyde & Co
    Clyde & Co
  • Article

    Investing In Commercial Property – Are You Missing Out?

    In the first three months investment volumes topped £4.3bn in Central London – a record for the quarter.
    United KingdomReal Estate and Construction
    Withers LLP
    Withers LLP
  • Article

    Property Market Update: Stamp Duty Changes And Brexit

    We have not been surprised to witness a significant slowdown in the housing market following the buy-to-let rush to complete on transactions before the 31 March deadline on stamp duty rises for second homes.
    United KingdomReal Estate and Construction
    RWK Goodman
    RWK Goodman
  • Article

    Real Estate Tax Checklist - May 2025

    The standout item is the recent introduction of the Reserved Investor Fund, a new type of investment fund expected to be of particular interest to commercial real estate strategies.
    United KingdomReal Estate and Construction
    Travers Smith LLP
    Travers Smith LLP
  • Showing 81–100 of 469 results

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