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Results: 1-10 of 19

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

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

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

‘Enveloping’ high-value UK residential properties: is there a need to act now?

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • June 20 2012

In the Budget, the Chancellor launched a three-pronged assault on high-value UK residential properties that are ‘enveloped’ in a company or other ‘non-natural person’

15 charge on UK properties

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 30 2012

HMRC has issued some guidance on the special 15 Stamp Duty Land Tax charge which was announced in the Budget in respect of UK residential properties acquired by "non-natural persons" costing more than £2 million

New incentives to invest in UK properties

  • McGuireWoods LLP
  • -
  • United Kingdom
  • -
  • April 25 2012

The UK government is looking into ways of encouraging investment into the UK by making it a more attractive place to do business

Non-UK owners of residential property in the UK paying ‘a fair share of tax’ or a wealth tax?

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • March 27 2012

Non-domiciled individuals (non-doms) and offshore trustees will have been watching this Budget particularly carefully as it had already been announced prior to its delivery on 21 March 2012 that the Chancellor would be taking action in relation to individuals who acquire UK property through offshore companies

Making investments in UK real estate - a tax haven for non-UK residents?

  • Wragge & Co LLP
  • -
  • United Kingdom
  • -
  • February 16 2012

This analysis concerns investment in UK real estate by non-UK residents