News & Analysis as of

Capital Gains Tax Real Estate Market

Cadwalader, Wickersham & Taft LLP

An option to dispose of property does not necessarily give rise to a taxable disposal

In the appeal case of Krishnamohan v HMRC [2024] UKFTT 346, the UK’s First-Tier Tribunal (“FTT”) determined that an agreement titled “Option Agreement” that was entered into to dispose of certain properties, does not, for...more

DarrowEverett LLP

1031 Exchanges and the Complexities of Seller Financing

DarrowEverett LLP on

With interest rates nearly the highest they’ve been in decades, but property prices still high, sellers and buyers are looking for ways to finance real estate transactions while also availing themselves of IRC § 1031’s...more

Vinson & Elkins LLP

Revised UK-Luxembourg Double Tax Treaty May Have Impact on Structures for Investing in UK Real Estate

Vinson & Elkins LLP on

A new version of the UK-Luxembourg double tax treaty has been published in which significant changes have been made to the capital gains tax article, amongst other provisions....more

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