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Landlords HMRC

Hogan Lovells

Anti-money laundering: which trusts in the UK real estate sector must register by 1 September 2022?

Hogan Lovells on

Trustees holding UK real estate must generally register the trust with HMRC following the extension of the Trust Registration Service. The TRS was launched in 2017 by the UK government as part of its implementation of the...more

Katten Muchin Rosenman LLP

HMRC Provides Clarity on VAT and Stamp Duty Land Tax (SDLT) Treatment of the Most Common Lease Variations

Key Points - - COVID-19 has caused a rise in variations of commercial leases; - HMRC has published a briefing paper to help landlords and tenants comply with appropriate tax legislation by providing guidance on VAT and...more

Hogan Lovells

Quit (Illicit) Smoking – new proposals will affect landlords

Hogan Lovells on

Landlords could potentially find themselves hit with new lease requirements, periodic checking obligations and even financial penalties following the publication of the ‘Sanctions to tackle tobacco duty evasion and other...more

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