On Wednesday, 8 July 2015, George Osborne delivered the UK Summer Budget. The first Budget of the new Conservative government (and the second Budget of 2015), the Summer Budget is wide-ranging in scope and potentially...more
This Essential Guide provides an overview of the legal and regulatory issues likely to affect developers, occupiers and investors in UK real estate.
Real estate -
Real estate law in England and Wales can trace...more
Scottish Parliament approves LBTT rates and bands -
The rates and bands for the new Scottish property transactions tax known as the Land and Buildings Transaction Tax ("LBTT") have been formally approved by the Scottish...more
Welcome to the latest edition of Minerals Matters.
Whilst the economic picture has certainly improved over the last six months, there have been a number of stops and starts along the way. Data suggests further...more
John Swinney, the Cabinet Secretary for Finance, Employment and Sustainable Growth has announced the proposed rates and bands for the Land and Buildings Transaction Tax (LBTT) as part of the Scottish Draft Budget for 2015-16....more
Welcome to the latest July/August 2014 issue of our Tax Newsletter.
We saw a number of legislative developments taken place in the PRC and Hong Kong in the past two months that might bring about legal and tax...more
Welcome to our redesigned Tax Newsletter.
You will notice we have streamlined the publication and will now publish bi-monthly instead of quarterly. For major developments that may be highly...more
As first announced in Budget Speech 2013, the Finance Bill 2014 abolishes, with effect from 28 April 2014, stamp duty and stamp duty reserve tax (SDRT) on transactions in shares and securities admitted to trading on a...more
Chancellor George Osborne delivered his fifth coalition Budget today. In a wide-ranging statement, there are a significant number of tax-focused proposals that will make changes across the U.K. tax system. Some of these...more
The tendency to favor litigation -
Litigation through the courts is the most well-known method of determining disputes. A recent judgment of the UK Tax Chamber of the First Tier Tribunal published on the 15th July 2013...more
In July 2013, the Stamp Duty Land Tax (SDLT) case of Project Blue Ltd v. HM Revenue & Customs, concerning the high-profile development of Chelsea Barracks, was the first real test of the SDLT’s broad anti-avoidance rule...more
In response to the Nuttall Review of Employee Ownership, the Government has introduced the Companies Act 2006 (Amendment of Part 18) Regulations 2013 (the Regulations) which entered into force on 30...more
Abolition of NSW duties deferred again -
The NSW Government has indicated that the abolition of Inter-Governmental Agreement taxes, including duties on:
- marketable securities (shares and units)
In this issue:
- The Green Deal - Impact on Commercial Real Estate
- High Value Residential Property Tax
- Announcements and Events
- Transaction Profile - Focus on Henderson Global Investors...more
The Chancellor had previously warned that he would “not hesitate to move swiftly, without notice and retrospectively” to counter aggressive and widely marketed Stamp Duty Land Tax (SDLT) schemes. Last week, when announcing...more
This note outlines the new residential property tax charges following the publication of draft legislation on 11 December 2012 and, latterly, 31 January 2013 by the UK Government. Following both publications we now have...more
In April this year the Government is introducing new taxes on UK residential property with a value of £2 million or more (high value residential property) that are owned indirectly through corporate and certain...more
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