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Topics
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Tax
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Property tax

VAT reverse charge for construction to be linked to CIS reporting obligation13 Nov 2018

Final regulations for the new VAT domestic reverse charge for construction services will make administration easier for construction businesses making supplies to occasional users of construction services, the government has said. 13 Nov 2018

Retailers don't need to pay business rates on ATMs, Court of Appeal rules 12 Nov 2018

The Court of Appeal (CoA) in the UK has found that cash machines outside retail premises should not be charged separate business rates for those ATMs in what one expert called "a victory for common sense". 12 Nov 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

Gains by non-residents on UK land - special rules for property 08 Nov 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

Consider LBTT 'holiday' to stimulate Scottish housing post-Brexit 06 Nov 2018

ANALYSIS With continued uncertainty around the outcome of the Brexit negotiations, serious questions arise as to whether rising land and building transaction tax (LBTT) receipts are sustainable. 06 Nov 2018

Budget 2018: capital allowance changes 'spur to capital investment for business' 02 Nov 2018
Draft Finance Bill 2019: compliance and enforcement 18 Jul 2018
Court upholds business rates mitigation scheme 13 Jul 2018
Non-UK property companies: draft legislation brings profits within corporation tax 10 Jul 2018
Construction services will become subject to UK VAT reverse charge from October 2019 15 Jun 2018
CIS gross payment can be cancelled without considering effect on taxpayer 14 Jun 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