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Our monthly digest summarises the developments impacting the world of Real Estate.
Submitted: 14 December 2017
A contract which novated a property sale to a third party in return for payment did not amount to an exempt supply of land.
Last Reviewed: 07 December 2017 / Submitted: 21 March 2017
The Government has released proposals to bring the UK real property income of non-resident companies within the charge to corporation tax.
Submitted: 07 December 2017
The Government has confirmed that it plans to bring non-resident companies within the scope of corporation tax on their UK property related income and gains with effect from April 2020.
Last Reviewed: 01 December 2017 / Submitted: 30 November 2016
Summary of the developments impacting the world of Real Estate.
Submitted: 30 November 2017
Should a 2013 restrictive covenant preventing residential development be discharged already?
Submitted: 28 November 2017
In this session, Simmons & Simmons tax specialists discuss the ambit of the new provisions and practical steps to take in light of them.
Submitted: 22 November 2017
Simmons & Simmons' expert commentary on those tax aspects of the 2017 UK Budget, released on 22 November 2017, which are of particular interest to the business community.
The UK Government announced today (22 November 2017) that from April 2019 all gains realised by non-UK residents on disposals of UK commercial property will be subject to UK tax, with other changes to the taxation of UK property gains also being introduced.
Links to external resources relating to the UK Budget 2017, which was released on Wednesday 22 November 2017.
London 19 December 2017
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Podcast 606: MEES: a short guide
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