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A basic guide to the value of capital allowances in real estate for in-house lawyers and property professionals

Wragge & Co LLP
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United Kingdom
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April 12 2012

Capital allowances represent a tax relief applying to the capital cost of fixed assets

The budget 2012 - property takes the strain...

Wragge & Co LLP
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United Kingdom
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March 21 2012

The real estate highlights from today's Budget are as follows

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

Wragge & Co LLP
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United Kingdom
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February 16 2012

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

SDLT avoidance - round one to taxpayer?

Wragge & Co LLP
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United Kingdom
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March 23 2011

The first stamp duty land tax (SDLT) avoidance case has been decided: DV3 RS Limited Partnership v Commissioners for HM Revenue & Customs (SDLT) 2011 UKFTT 138 (TC

Will developers have to pay the new 5 rate of stamp duty land tax for residential property?

Wragge & Co LLP
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United Kingdom
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February 7 2011

From 6 April 2011 the rate of stamp duty land tax (SDLT) applicable to acquisitions of residential property will increase to 5 where the purchase price (together with other chargeable consideration) exceeds £1,000,000

Tax increment financing

Wragge & Co LLP
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United Kingdom
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October 29 2010

In its Spending Review, the Coalition Government again signalled that it is looking to introduce tax increment financing (TIF) into the United Kingdom

A budget for recovery?

Wragge & Co LLP
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United Kingdom
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March 24 2010

The Budget 2010 was billed as "Securing the Recovery", but is perhaps better branded as a "Budget for First-Time Buyers"

A budget for real estate?

Wragge & Co LLP
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United Kingdom
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June 2 2009

On Wednesday 22 April Chancellor Alistair Darling made his second, and one of the most eagerly awaited, Budget statements

Budget 2009 sukuk: real estate from an Islamic perspective

Wragge & Co LLP
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United Kingdom
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April 23 2009

In the sharia'a-compliant financial world, bonds or certificates representing an undivided interest in an underlying asset (such as land) held by the issuer, are known as sukuk