Recent publicity around the UK taxation of carried interest may, in due course, make it more likely that a UK government would look again at the tax rules around carried interest. ...more
The UK has made important changes to its implementation of the EU Mandatory Tax Disclosure Rules known as DAC6. The changes, which significantly reduce the scope of the rules in the UK, are largely good news for UK taxpayers...more
In private equity secondary transactions, it is commonly assumed that UK stamp duty is not payable. However, in light of the latest HMRC consultation on modernising stamp duty on shares, the approach to dealing with stamp...more
HMRC has published Revenue & Customs Brief 11 of 2020 (RCB), concerning the VAT treatment of lease variations. The RCB represents a change in the way HMRC have treated lease variations for VAT purposes where the landlord...more
There are huge challenges for the real estate sector in Europe in the current environment, with tenants looking to re-negotiate leases or unable to pay their rents, property valuations looking very uncertain, affecting...more
Here is a brief summary of the measures in the March 2020 Budget which are relevant to the Real Estate sector.
Non-UK resident companies with UK property income – As previously announced, non-UK resident companies that...more
3/12/2020
/ Budgets ,
Business Income ,
Construction Project ,
Corporate Taxes ,
HMRC ,
Property Tax ,
Real Estate Development ,
Real Estate Investments ,
Real Estate Market ,
Stamp Duty Land Tax ,
Tax Deductions ,
Tax Planning ,
Tax Rates ,
UK ,
Value-Added Tax (VAT)
Hogan Lovells quarterly newsletter on legal topics relevant to the UK real estate industry.
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Real Estate Horizons is a snapshot of key legal topics and market trends across the globe. This post higlights the importance of IP rights in this sector. With property developments increasingly focusing on experience and...more
4/10/2019
/ Corporate Branding ,
Cybersecurity ,
Energy Efficiency ,
EU ,
Intellectual Property Protection ,
Investment Opportunities ,
Italy ,
Opportunity Zones ,
Property Tax ,
Real Estate Market ,
Real Estate Transactions ,
Smart Contracts ,
Stock Exchange ,
Student Housing ,
Tokenization ,
UK ,
UK Brexit
When the government announced in 2018 that foreign investors into the UK property market were to be targeted with an additional SDLT levy, we said that the devil would be in the detail....more
Quietly, almost without any fanfare, a tax policy of more than 50 years designed to encourage overseas investment into UK real estate was reversed in the small print of the Budget. The announcement has provoked a storm across...more
Real estate markets in both the U.S. and Europe continue to attract significant overseas investment.
With interest rates at or near all-time lows, and dwindling returns in other asset classes, real estate has emerged as...more
6/27/2017
/ Border Adjustment Taxes ,
Capital Investments ,
Corporate Taxes ,
EU ,
FIRPTA ,
Foreign Investment ,
Popular ,
Public Policy ,
Real Estate Investments ,
REIT ,
Tax Deductions ,
Tax Reform
Funds Bulletin (a monthly round-up of topical legal, regulatory and tax issues affecting the fund industry). Features our summary of the FSCP's position paper on the impact of Brexit on financial services consumers, as well...more
3/7/2017
/ Deregulation ,
EMIR ,
EU ,
European Securities and Markets Authority (ESMA) ,
Financial Conduct Authority (FCA) ,
Financial Institutions ,
Financial Markets ,
FSMA ,
Investment Funds ,
IOSCO ,
Packaged Retail And Insurance-Based Investment Products (PRIIPS) ,
Regulatory Oversight ,
Tax Reform ,
Transparency Directive ,
Trump Administration ,
Two For One Rule ,
UCITS ,
UK ,
UK Brexit