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Commercial Leases › HMRC

BCLP

New HMRC guidance on VAT and SDLT treatment of lease variations

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During the Covid-19 pandemic, landlords and tenants are increasingly varying their leases to reflect the business difficulties facing tenants. In response, on 29 July 2020 HMRC issued guidance on which types of lease...more

Hogan Lovells

HMRC change their practice on VAT treatment of lease variations

Hogan Lovells on

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

BCLP

UK makes amendments to regime for agents withholding tax on rent paid to non-resident corporate landlords

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The Government has amended the existing non-resident landlord scheme regulations (S.I. 1995/2902) in readiness for the transition to corporation tax for non-resident corporate landlords from 6 April 2020. The changes impact...more

BCLP

Letting agents: anti-money laundering requirements

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On 10 January 2020, The Money Laundering and Terrorist Financing (Amendment) Regulations 2019 came into force. As a result, letting agents are now supervised by HMRC for anti-money laundering and counter-terrorist financing...more

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