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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.

Budget 2020: Holdings companies and alternative funds overview

11 March 2020

The 2020 Budget announcement has seen the government display a preparedness to make changes to existing tax laws subject to its commitment to the OECD’s BEPS standards. How far it is willing to go to change the rules remains to be seen.

New partner hire real estate and construction
Howard Freedman

RSM has strengthened its real estate and construction team with the appointment of Irfan Butt as a tax partner.

Differences in tax treatment at a glance

06 November 2019

In continuation of the series of articles on the subject of Corporation Tax for non-UK resident companies, this issue summarises the main differences between the UK income and corporation tax regimes and what non-UK resident companies can expect from the regime change.

Capital allowances

06 November 2019

With the transition to corporation tax for non-resident companies, capital allowances regime should be of significant benefit to non-resident companies.

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.

Administration, payment and filing obligations

06 November 2019

The government is moving non-resident companies receiving UK rental income into the corporation tax regime from the existing income tax regime. We look at the administration and pay and file matters which will be impacted as a result of these changes.

Irfan Butt

Partner

Irfan has over 15 years' experience in taxation of pan-European real estate funds, infrastructure funds and debt funds and structuring and restructuring of inbound, outbound and pan-European investments in real estate and distressed debt portfolios. He also holds a qualification in Islamic finance and have been part of the HMT/HMRC Islamic finance working group to advise on the changes to the UK taxation rules.

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