New SDLT surcharge proposed for non-UK resident homebuyers15 Feb 2019

Out-Law Guides

• UK VAT reverse charge for building and construction services

  A VAT 'reverse charge', to be introduced in the UK for building and construction services with effect from 1 October 2019, is designed to combat VAT fraud in the building and construction sector. It will have significant impact on VAT compliance and cashflow....

• 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