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510 results found

Article

Moroğlu Arseven | Turkey | 19 Nov 2020

Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun Yayımlandı

Bazı Alacakların Yeniden Yapılandırılması Ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun (“Kanun”) 17 Kasım 2020 tarih ve 31307 sayılı Resmî…
Article

Moores | Australia | 21 Feb 2020

Land tax on your home? 6 ways you might get caught out

The intricacies of the land tax legislation can trip up even the most savvy of owners, and with land tax assessments issued by the State Revenue…
Article

Garrigues | Spain | 19 Nov 2019

Nueva declaración de inconstitucionalidad de la plusvalía municipal

El Tribunal Constitucional declara inconstitucional la plusvalía municipal en aquellos casos en los que la cuota del Impuesto supere el incremento…
Article

Herbert Smith Freehills LLP | United Kingdom | 5 Jun 2019

“Land for the Many” - potential future land reform under a Labour government

A report commissioned for the Labour Party entitled “Land for the Many” has been published, proposing radical changes to the way that land is used…
Article

Greenwoods & Herbert Smith Freehills Pty Ltd | Australia | 11 Sep 2018

NSW land tax: property developer liable for land tax under property development agreement

In NSW, a lessee of NSW land owned by the Crown is deemed to be the owner of that parcel of land and is therefore liable to land tax. In contrast, a…
Article

Herrington Carmichael LLP | United Kingdom | 30 Aug 2018

The Benefits from First Time Buyers Relief

The Stamp Duty Land Tax changes in the Autumn Budget in 2017 have enabled First Time Buyers to be able to save money by benefitting from the First…
Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 18 Jul 2018

Stamp duty land tax (SDLT) avoidance: HMRC win in Supreme Court

On 13 June 2018, the UK Supreme Court delivered its judgment in the Project Blue SDLT case (read our preview of the decision here). The case was…
Article

Baker McKenzie | Australia | 12 Jul 2018

Discretionary Trusts - NSW Foreign Persons Duty and Land Tax Surcharges

Surcharge purchaser duty applies to acquisitions of NSW residential land by foreign persons. Surcharge land tax applies to foreign persons who are…
Article

Hall & Wilcox | Australia | 3 Jul 2018

Queensland Land Tax: Harrison v Commissioner of State Revenue [2018] QCATA 075

In this appeal, the issue for consideration by the Queensland Civil and Administrative Tribunal (Tribunal) was whether the Tribunal at first instance…
Article

Clayton Utz | Australia | 27 Jun 2018

Qld Foreign Acquirer Duty and land tax rates to increase from 1 July

As expected, the Queensland budget introduced an increase in the rate of additional foreign acquirer duty from 3% to 7% on transactions involving…
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