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The Scottish government has announced planned changes to the rates and bands at which non-residential land and building transaction tax (LBTT) is charged, along with its intention to introduce two new reliefs for property investment funds. 13 Dec 2018
Two elections will be available to prevent double taxation of fund investors or the loss of exemption for pension funds when non-UK residents become subject to UK capital gains tax on non-residential UK property and UK property-rich entities. 08 Nov 2018
Business Premises Renovation Allowance (BPRA) is designed to encourage conversion and renovation of empty business properties in specified 'assisted areas'. BPRA provides a 100% tax relief to property owners on money spent on conversion or renovation...
This guide was last updated in May 2012.
The UK government is planning to introduce a new capital allowance for expenditure incurred on non-residential buildings and structures and to temporarily increase the annual investment allowance to £1 million, the chancellor announced in the budget. 02 Nov 2018
ANALYSIS: Dubai's vision to become a hub for higher education is creating opportunities for investment from both real estate firms and education providers. 30 May 2018