Since our last briefing, there have been several significant developments which affect the real estate sector, including amendments to previously announced policies (for example, making "full expensing" permanent) and important international measures coming into effect (such as the "GloBE" rules introducing a global minimum corporate tax rate for large multinational enterprises).

With so much going on, it can be difficult to stay on top things. This briefing provides a checklist of the key tax developments that those in the real estate sector should be aware of and the actions that you should now be undertaking in preparation.

How we can help

As one of the largest teams of tax lawyers in the City, we advise on all tax issues relating to real estate. We are currently advising clients on the matters identified in this briefing, and, through our membership of industry bodies and government working parties, are also involved in many of the new developments referred to here.

Download : Real Estate Tax Checklist - January 2024

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.