Capital Gains Tax on incorporating a property rental business
Introduction UK residential property has been a target for legislators in recent years.
Features
Features
HMRC win the argument but lose the cash
Background The Court of Appeal decision in Project Blue Limited v HMRC [2016] is an important tax case for SDLT....
Continuing leases and renewals
A lease may be granted for a fixed term (of any duration) then continue until brought to an end by notice to quit....
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In March, The Office of Tax Simplification published a long report where it argued that the UK should make major reforms...
Forefront of tax
In the October 2015 issue of Tax Adviser, I explained the background to the newly launched Journal of Tax Administration...
Hybrid mismatch
The UK will introduce new ‘hybrid mismatch’ rules from 1 January 2017 in response to Action 2 of the OECD Base Erosion a...
Welcome incentive
Finance Bill 2016 introduces a new relief to encourage investment in entrepreneurial companies by external backers....
The dividend illusion
The landscape of taxation of dividends in the hands of individuals changed fundamentally on 6 April 2016....
Real estate investment trusts
Subject to a number of conditions, a UK real estate investment trust (REIT) is a company, or a group of companies with a...