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Welsh Land Transaction Tax Summary
  • CMS
  • United Kingdom
  • September 18 2017

The Wales Act 2014 gave the Welsh Government greater devolved powers to manage their own taxation affairs, in particular in relation to business


Tax changes 2016 - A funds update
  • CMS
  • United Kingdom
  • April 27 2016

There are a number of 2016 tax changes that will be of interest for funds and managers:


LBTT treatment of PAIF conversions
  • CMS
  • United Kingdom
  • April 29 2015

Before 1 April 2015, where UK real property was held within an Authorised Unit Trust ("PropertyAUTs") and the Property AUT was converted to an


Land and Buildings Transaction Tax - a new tax for Scotland from today
  • CMS
  • United Kingdom
  • April 1 2015

Land and Buildings Transaction Tax (LBTT) replaces stamp duty land tax (SDLT) for land transactions and leases relating to land in Scotland as from


Reform of stamp duty on residential property
  • CMS
  • United Kingdom
  • December 5 2014

As announced in the Chancellor's Autumn Statement today, residential stamp duty land tax is to be reformed. The single-slab rate is to be abolished


Residential property tax - on target?
  • CMS
  • United Kingdom
  • December 18 2012

Last week the Government published the draft legislation on the Annual Residential Property Tax (“ARPT”) after a period of consultation


Accountants' PI: beware of tax avoidance schemes
  • CMS
  • United Kingdom
  • October 23 2012

A recent decision of the First-Tier Tribunal (Tax) Chamber on Stamp Duty Land Tax (SDLT) “sub-sale relief” has raised the prospect of professional indemnity claims against financial professionals


SDLT in budget 2011
  • CMS
  • United Kingdom
  • March 30 2011

Legislation will be introduced in Finance Bill 2011 to make three changes to ensure or put beyond doubt that certain stamp duty land tax avoidance schemes are ineffective