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Real Estate Market › United Kingdom › HMRC

Cadwalader, Wickersham & Taft LLP

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

Cadwalader, Wickersham & Taft LLP on

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

BCLP

Spring Budget 2023 - tax impact on the real estate sector

BCLP on

Underneath the headline points, the Budget contained a number of measures designed to fulfil the Chancellor’s objective of encouraging growth and investment. There was broadly good news for those investing in UK real estate....more

Hogan Lovells

Anti-money laundering: which trusts in the UK real estate sector must register by 1 September 2022?

Hogan Lovells on

Trustees holding UK real estate must generally register the trust with HMRC following the extension of the Trust Registration Service. The TRS was launched in 2017 by the UK government as part of its implementation of the...more

Hogan Lovells

Budget 2020: real estate tax changes

Hogan Lovells on

Here is a brief summary of the measures in the March 2020 Budget which are relevant to the Real Estate sector. Non-UK resident companies with UK property income – As previously announced, non-UK resident companies that...more

Hogan Lovells

Quit (Illicit) Smoking – new proposals will affect landlords

Hogan Lovells on

Landlords could potentially find themselves hit with new lease requirements, periodic checking obligations and even financial penalties following the publication of the ‘Sanctions to tackle tobacco duty evasion and other...more

Hogan Lovells

The Construction Industry Scheme: Change in the air?

Hogan Lovells on

What does real estate investment have to do with the problem of tax evasion made possible by cash-in-hand payments in the building industry? Very little, one might suspect, but that has not prevented real estate investors...more

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