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Topics
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Tax
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Property tax

Draft Finance Bill 2019: compliance and enforcement18 Jul 2018

LEGAL UPDATE: Draft UK tax legislation to be included in the 2019 Finance Bill has been published for consultation. It includes power to introduce regulations to implement EU rules requiring disclosure of cross-border tax avoidance schemes and new EU rules... 18 Jul 2018

Court upholds business rates mitigation scheme 13 Jul 2018

A business rates mitigation scheme has been upheld by the High Court, which found that the company involved was in 'beneficial occupation' of the premises for the purposes of national non-domestic rating (NNDR) law. 13 Jul 2018

Out-Law Guides

LBTT: completing the three-yearly lease return

Commercial tenants holding leases entered into since land and building transaction tax (LBTT) was introduced in Scotland are subject to additional obligations to submit regular returns to Revenue Scotland to ensure that they pay tax in line with the actual...
Land Transaction Tax in Wales

This guide sets out the basic principles of land transaction tax (LTT) on commercial property.
UK restriction on corporate interest tax relief

A new UK corporate interest tax deduction restriction applies from 1 April 2017. The new restriction increases the compliance burden, with highly geared groups significantly affected.
Changes to the international tax system as a result of the 'BEPS' project

This guide sets out the background and the main implications for UK businesses of the changes being made to the UK tax system as a result of the OECD's BEPS project.
Land and Buildings Transaction Tax in Scotland

This guide was updated in April 2015
Taxes on High Value Residential Properties

This guide was updated in April 2016.

More guides

Non-UK property companies: draft legislation brings profits within corporation tax 10 Jul 2018

Non-UK resident companies carrying on a UK property business will be subject to corporation tax on their income from April 2020 and capital gains derived from UK commercial property will be subject to UK tax from April 2019, draft legislation published last... 10 Jul 2018

Construction services will become subject to UK VAT reverse charge from October 2019 15 Jun 2018

From 1st October 2019 a VAT reverse charge will apply in the UK to supplies of construction services, meaning 100,000 to 150,000 businesses in the construction and building sectors will have to change their accounting systems. Draft regulations have been published... 15 Jun 2018

CIS gross payment can be cancelled without considering effect on taxpayer 14 Jun 2018
Supreme Court restores avoidance finding in Project Blue SDLT case 14 Jun 2018
LBTT group relief 'fix' will not have retrospective effect 29 May 2018
Student accommodation: planning condition did not prevent VAT zero rating 25 May 2018
Fibre broadband business rates relief rules finalised 04 Apr 2018
Scottish government consults on LBTT group relief fix 29 Mar 2018

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Pinsent Masons

Expertise in Real Estate Tax

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.

More about Real Estate Tax