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The Lands Chamber was wrong to find that two unconnected floors in a London office building should be treated as a single 'hereditament' for the purpose of calculating business rates liability, the UK's highest court has ruled. 03 Aug 2015
The UK's HM Revenue & Customs (HMRC) is beginning the process of clawing back the benefit of an aggregates levy exemption that the European Commission said constituted State aid which breached EU law. HMRC is writing to businesses it believes may have... 24 Jun 2015
This guide was updated in April 2015
This guide was updated in August 2015 following the 2015 Summer Budget.
This guide was last updated in May 2014.
This guide was last updated in March 2014
This guide was updated in August 2015.
FOCUS: Now that the first devolved Scottish taxes have come into force, the rest of the UK will be watching with interest to see how new tax authority Revenue Scotland manages and deals with avoidance risks. 09 Jun 2015
Cross border transactions involving German entities investing in French real estate may need to be restructured as a result of proposed changes to the France/Germany double tax treaty, according to two experts. 16 Apr 2015
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Property transactions present a large number of complex taxation issues whether those involved are property owners, developers, tenants, banks, investors or the public sector. Tax charges can significantly affect the return and, in some cases, can make a project commercially non-viable.
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