From 6 April 2020, a new 30-day deadline for reporting and paying any capital gains tax (CGT) was introduced for UK residents on the disposal of UK residential property.
I own a holiday home which I let out for part of the year. I want to sell it and buy a larger holiday property which I will also rent out.
In recent years the UK has implemented various tax-code changes to eliminate some of the traditional tax benefits associated with offshore holdings.
Edwin Coe LLP
In recent weeks HM Revenue & Customs (HMRC) has begun sending letters to both the owners and the occupiers of UK residential property where the registered owner is a non-UK company.
The Incentives Code effectively consolidates all tax incentives available for different economic activities in a single code.
I own a flat which I rent out to a tenant. I'd like to give the flat to my son so he can manage the property and benefit from the profits of the tenancy.
I am thinking of buying a flat in London for my daughter who is going to start university in September.
Charles Russell Speechlys
With effect from 6 April 2019, the scope of UK tax for non-residents has been extended to catch gains on disposals of interests in "property-rich companies".
The Planning Inspectorate has considered what constitutes a "village" for the purposes of paragraph 145 e) of the NPPF in the context of a planning appeal in relation to an application for the construction...
Please note that as a general principle EEA citizens are free to move to other EEA countries. Switzerland is in the Schengen Area and as such EEA citizens can move there and vice versa.
Shepherd and Wedderburn LLP
This year has brought with it a number of changes to property taxes.
Stamp Duty Land Tax (SDLT) in England is changing.
On 25 January 2019 the following Scottish Land and Buildings Transaction Tax (LBTT) changes came into force:
Shepherd and Wedderburn LLP
ADS is an additional amount of Land and Buildings Transaction Tax (LBTT) payable on the purchase of a second residence in Scotland, e.g. a second home or a buy-to-let property.
ATOZ Tax Advisers
It should be noted that the government has not yet determined how the existing regime that taxes gains on enveloped dwellings will be harmonised with the new rules.
Anderson Strathern LLP
The Scottish Finance Secretary, Derek Mackay, laid out his Scottish Budget for 2019-2020 on the 12th December.
Proskauer Rose LLP
Prior to 6 April 2011, land agreements were largely excluded from the application of the UK's competition rules.
Khurana and Khurana
CIPA conference was organized at ITC Maurya in New Delhi on 15th November, 2018. The conference related to the Intellectual Property Rights and promoted IP practices in United Kingdom (UK),
HMRC are vigilant regarding all property transactions, and over time its breadth of property information has grown.
Marks & Clerk
Artificial intelligence (AI) is pushing the boundaries of possibility in many industries, and healthcare is no exception.