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Topics
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Tax
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Property tax

Construction services will become subject to UK VAT reverse charge from October 201915 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

The UK's HM Revenue & Customs (HMRC) could cancel a company's gross payment status for the purposes of the construction industry scheme (CIS) without considering whether it would have a seriously detrimental effect on the company, the Supreme Court has... 14 Jun 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

Supreme Court restores avoidance finding in Project Blue SDLT case 14 Jun 2018

A stamp duty land tax (SDLT) claim by HM Revenue and Customs (HMRC) in connection with the purchase of the former Chelsea Barracks in London, worth a potential £50 million, has been restored by the UK Supreme Court. 14 Jun 2018

LBTT group relief 'fix' will not have retrospective effect 29 May 2018

A legislative 'fix' for an anomaly in the land and buildings transaction tax (LBTT) legislation restricting access to group relief has been introduced but this will not have retrospective effect, according to a draft amending order published by the Scottish... 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
VAT payable on real estate deal as election made too late 28 Mar 2018
World-first property beneficial ownership register set for green light 27 Mar 2018
Supreme Court backs Iceland in refrigeration rates appeal 08 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