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RSM comments on generous capital allowances changes announced in Budget
Rupert Guppy

12 November 2018

The recent budget announced a package of measures designed to encourage business investment in UK real estate by both investors and occupiers.

Property sector could be hit by hidden tax changes

29 October 2018

A number of changes in the budget will impact on the property sector. The restriction on the use of brought forward capital losses against gains could increase tax exposure on disposals by companies. Extending the holding period for entrepreneurs’ relief to two years will impact on some individuals disposing of their trading companies. A number of capital allowance changes were announced which will impact on property investors.

Capital allowances - challenging the myths

12 October 2018

Capital allowance tax relief can significantly reduce the cost of the investment by reducing the owner’s tax liability. We have developed a myth-busting guide that challenges common myths that often stop businesses from claiming capital allowances.

Change to capital gains tax obligations for property

14 September 2018

The Government published draft clauses for Finance Bill 2018-19 on 6 July 2018. The published material included draft legislation relating to the taxation of capital gains on property; notably a change to the reporting and payment on account obligations for UK resident individuals and trustees with residential property gains. The changes will take effect for disposals on or after 6 April 2020, in line with announcements made at Budget 2017.

Cleansing/rebasing more details emerge

04 April 2018

Further clarification for non-doms who may benefit from cleansing mixed fund accounts and the rebasing of their non UK assets.

Will Chinese capital continue?

15 January 2018

The EU referendum has created a favourable landscape for overseas investment. While volatility acts as a break on domestic spending, the weak pound creates a big incentive for international investors. In the first three quarters of 2017, Chinese investors spent £6.4bn on UK property: up from £2bn in the same period in 2015.

All change for commercial property?

15 December 2017

The Treasury has issued a consultation paper introducing proposals for new tax charges for UK commercial property held through international structures. The proposals could have a significant financial impact on UK investment decisions, and could conceivably put a break on property development across the country.

Property sector not forgotten in Budget

22 November 2017

Mixed bag for individuals and businesses who will be impacted by chancellor’s Budget property announcement.

Individuals affected by property changes

22 November 2017

Some individuals may benefit from some of the changes to residential property taxation, whilst others will pay higher ATED charges.

Are SDLT charges hitting the wrong target?

19 September 2017

The intention of introducing a 3 per cent increased stamp duty land tax (SDLT) rate was to ‘try and redress the balance between those who are struggling to buy their first property and those who are able to invest in additional properties’.

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