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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


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


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


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


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


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


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


Greenwoods & Herbert Smith Freehills Pty Ltd | Australia | 20 Jun 2018

Queensland Budget 2018-19: Increases to land tax rates

The Queensland State Budget was handed down on 12 June 2018 and land tax payers should be aware of upcoming increases to land tax rates. From the


Shoosmiths LLP | United Kingdom | 8 May 2018

Assumptions for base land values

A recent high court decision concerning the assumptions for base land value in viability assessments has caught a lot of attention. In his summary on


Hall & Wilcox | Australia | 16 Mar 2018

NSW Foreign Person Surcharge Duty and Surcharge Land Tax

On 5 March 2018, legislative provisions came into effect which give concessions from NSW foreign person surcharge duty and surcharge land tax. These

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