Search

Reset
Displaying 10 of 26 results
VAT and Stamp Duty Land Tax changes for landlords
Ian Carpenter

30 July 2020

As a result of the coornavirus pandemic, many tenants are suffering a loss of income and want to vary the terms of their lease with their landlord. Read here for details of HMRC’s announced tax changes as a measure to preserve income for landlords.

Disposals of homes delayed by coronavirus may mean tax and SDLT relief is lost
Adrian Benosiglio

17 June 2020

Has your house purchase stalled because of the coronavirus pandemic? There are two reliefs available to buyers of new homes, which could result in significant savings.

Tax implications of coronavirus travel restrictions on the real estate sector
Adrian Benosiglio

22 May 2020

Find out what tax considerations real estate companies or groups need to consider in the current coronavirus situation regarding travel restrictions.

Non-UK landlords: Impact of 2020 corporation tax changes

17 April 2020

The move to the corporation tax regime for non-resident companies letting out UK real estate, will have a significant impact on the way they calculate their taxable rental profits, compliance processes and the timing of when tax payments will become due.

Budget 2020: Real estate and construction overview

11 March 2020

There has been announcements in the 2020 Budget that will impact the real estate and construction sectors. This includes moves to restrict brought forward capital losses and to streamline non-UK resident companies move to corporation tax.

Administration, payment and filing obligations

06 November 2019

Non-resident companies receiving UK rental income have moved into the corporation tax regime from the existing income tax regime from 6 April 2020. The tax changes for non-resident companies holding UK property is significant, with changes to almost every aspect of how tax is calculated, paid and reported to HMRC. Non-resident landlords should seek advice sooner rather than later.

The impact of financing costs for non-resident landlords

06 November 2019

From April 2020, non-resident landlord companies will be hit by a variety of targeted rules concerning the deductibility of finance costs. This could impact their UK tax position. We broadly outline the key tax factors and recommend early action is taken using a measured approach.

Capital losses - new restrictions
Adrian Benosiglio

08 August 2019

As of 1 April 2020, new rules regarding restrictions on capital losses are due to commence. Find out how you may be affected by the new legislation.

Government proposes a 1 per cent increase in stamp duty land tax for non-resident buyers of residential property
Adrian Benosiglio

08 August 2019

The Government has issued a consultation paper on their proposals to charge an extra 1 per cent stamp duty land tax (SDLT) for non-resident purchasers of residential property. Find out how this could affect you.

Registering a non-resident company for corporation tax
Adrian Benosiglio

23 July 2019

Now that non-resident companies are subject to UK corporation tax on their capital gains, HMRC have published guidelines on how to register for corporation tax. Find out when to register and what may be expected.

Pages