Senior Associate Aimee Hutchinson and Associate Claudia French examine potential Labour reforms to Real Estate taxes, including manifesto pledges and impacts on CGT and carried interest, ahead of the upcoming Autumn Budget.

Nick Clegg (the UK's Deputy Prime Minister) has announced that the Government is strongly considering imposing capital gains tax (CGT) on non-residents owning UK property. Under current rules, only UK-residents are subject to the tax.

A new 2% surcharge for stamp duty land tax (SDLT) was introduced on 1 April 2021 for buyers of residential property in England and Northern Ireland where the purchaser, or one of the purchasers, is not UK resident.

In a recent case, the Court of Appeal has allowed HMRC's appeal against the Upper Tribunal's decision appeal against the Upper Tribunal's decision.

Geraint Jones, private client tax partner at BKL, is a co-author of Tolley's Property Taxation 2021-22, published in October 2021 by LexisNexis.

Leading voices from Legal & General, Delancey, Close Brothers and Greencore gathered at UKREiiF 2026 to discuss evolving investment strategies, sector challenges and the future direction of the UK Living sector.

It is not often that stamp duty land tax (SDLT) hits the front pages – but it certainly did so in the run up to the Budget.

The Chancellor re-affirmed the Government's fiscal policy, with the intent of eliminating the structural deficit by 2014.

The Chancellor of the Exchequer's Autumn Statement on 3 December 2014 announced radical changes to the stamp duty land tax (SDLT) regime.

As we approach the festive period, there are some important updates that you should be aware of ahead of the new year. As always, we are here to help if you need it.

Richard Mannion, national tax director at Smith & Williamson, the accountancy and investment management group says:

When a couple divorce or separate, you may agree that a jointly owned property will be transferred into the sole name of one of you.

There has been much coverage in recent weeks around the government's £3.5bn worth of funding to fix dangerous combustible cladding on highrises in England.

From 1 April 2022 the Government will implement new tax on residential property developers. The aim of the tax is to assist the Treasury with remediation works to unsafe cladding.

This year has brought with it a number of changes to property taxes.

Deloitte's Budget 2014 Coverage

HMRC are vigilant regarding all property transactions, and over time its breadth of property information has grown.

Will the proposals for financing the removal of Grenfell-style cladding affect community-led housing groups?

As Residential Property Developer Tax ("RPDT") has now begun, it's worthwhile reminding ourselves of the key points surrounding it.

Business rates are a significant overhead for many businesses, so it is not surprising that many companies appeal their rates liability.