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Results: 1-10 of 32

The end for inheritance tax relief on furnished holiday lettings?

  • Howes Percival LLP
  • -
  • United Kingdom
  • -
  • February 11 2013

A recent case could impact heavily on the owners of furnished holiday lettings, according to Howes Percival's tax expert Stuart Maggs. The dispute

High value residential property

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • December 31 2012

We are definitely going to have a new tax known as the Annual Residential Property Tax which will come into force in April 2013. It will apply to UK

Taxation of UK residential property owned by offshore companies

  • Carey Olsen
  • -
  • United Kingdom
  • -
  • December 13 2012

In the 2012 Budget the UK Government announced a package of measures to "ensure the fair taxation of residential property transactions"

High value UK residential properties and enveloping: what should I be doing now?

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • November 22 2012

In our June 2012 briefing we reported on the Chancellor's three-pronged assault on high value UK residential properties that are 'enveloped' in a company or other non natural person (which for certain purposes can include trusts

Prevailing windfarm tax solutions

  • Shepherd & Wedderburn LLP
  • -
  • United Kingdom
  • -
  • November 7 2012

For those landowners who allow a windfarm to be developed on their land the resulting income stream is likely to be very welcome

Ambulatory trusts

  • Guildhall Chambers
  • -
  • United Kingdom
  • -
  • September 12 2012

The interest in ambulatory trusts is that some of the practicalities remain in a state of flux however the reader needs first to have some idea of what they are

Property and estates news Autumn 2012

  • Guildhall Chambers
  • -
  • United Kingdom
  • -
  • September 12 2012

In 2010, the Guildhall Property Newsletter critically analysed Redstone Mortgages plc v Welch 2009 36 EG 98, a decision of His Honour Judge Worster in the Birmingham County Court which had given rise to a lot of head-scratching and a considerable amount of disquiet among those advising mortgagees in possession actions

Estate diversification: landlord & tenant relationships

  • Morton Fraser
  • -
  • United Kingdom
  • -
  • September 10 2012

Establishing and maintaining a good working relationship with your tenants is essential in ensuring efficient and profitable management of your estate, and will also help raise your profile as a landlord who is “good to rent from and good to deal with”

UK properties purchased through companies and trusts the government on the warpath

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • August 28 2012

The rumours that the Government would crack down on the supposedly tax saving ‘trick’ of purchasing an expensive residential property through a company have finally been substantiated

Jersey Property Unit Trusts tax efficient vehicles for holding UK commercial real estate

  • Ogier
  • -
  • Jersey, United Kingdom
  • -
  • July 16 2012

Jersey Property Unit Trusts (“JPUTs”) are frequently used to acquire and hold interests in UK commercial real estate due to the ease with which they can be established and the fiscal advantages they can potentially bring

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