Cookies on Pinsent Masons website

This website uses cookies to allow us to see how the site is used. The cookies cannot identify you. If you continue to use this site we will assume that you are happy with this

OK

If you want to use the sites without cookies or would like to know more, you can do that here.

Topics
-
Tax
-
Property tax

Fibre broadband business rates relief rules finalised04 Apr 2018

Telecoms companies installing new fibre broadband networks in England will not have to pay business rates on impacted land under new laws set to come into force later this month. 04 Apr 2018

Scottish government consults on LBTT group relief fix 29 Mar 2018

Plans to address an anomaly in the land and building transaction tax (LBTT) legislation restricting access to group relief have been published for consultation by the Scottish government. 29 Mar 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

VAT payable on real estate deal as election made too late 28 Mar 2018

A UK tax tribunal has ruled that VAT was payable on a property deal because the buyer did not opt to tax before a deposit was paid, despite the seller’s claim that VAT was not due because the sale was of a going concern. 28 Mar 2018

World-first property beneficial ownership register set for green light 27 Mar 2018

The UK government is to publish legislation to introduce the world’s first public register of beneficial ownership register of overseas companies and other bodies that own UK property or participate in UK government procurement. 27 Mar 2018

Join My Out-Law

See only the content that matters to you

Tailor Out-Law to your exact needs

Save the most useful content for later reading

Tailor our weekly eNewsletter to your interests

Join My Out-Law

Already signed up to My Out-Law?

Sign in

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