Real estate tax

View Tax by content type:

News
Practice notes
Precedents
Q&As

Sub Topics We Cover

ATED Construction industry scheme Direct tax treatment of property ownership Land and buildings transaction tax Land transaction tax Property funds (PAIFs and REITs) Property holding structures Real estate transactions Stamp duty land tax VAT on property

Latest Tax News

Upper tribunal considers appeal on pension scheme sanction charges (Morgan Lloyd Trustees Ltd v HMRC)

Upper tribunal considers appeal on pension scheme sanction charges (Morgan Lloyd Trustees Ltd v HMRC)

The following Tax news provides comprehensive and up to date legal information on Upper tribunal considers appeal on pension scheme sanction charges (Morgan Lloyd Trustees Ltd v HMRC)

Reminder: Judicial review court fees increasing from 8 April 2025

Reminder: Judicial review court fees increasing from 8 April 2025
Video analysis—Spring Statement 2025: Impact on Businesses

Video analysis—Spring Statement 2025: Impact on Businesses

The following Tax news provides comprehensive and up to date legal information on Video analysis—Spring Statement 2025: Impact on Businesses

Tax weekly highlights—27 March 2025

Tax weekly highlights—27 March 2025

The following Tax news provides comprehensive and up to date legal information on Tax weekly highlights—27 March 2025

Featured Tax content

Direct tax treatment of damages and compensation payments

Direct tax treatment of damages and compensation payments

Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...

VAT treatment of parking facilities

VAT treatment of parking facilities

VAT treatment of parking facilitiesThis Practice Note is about the VAT treatment of parking facilities.This Practice Note contains references to EU...

The double taxation treaty passport scheme (DTTP scheme)

The double taxation treaty passport scheme (DTTP scheme)

The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...

What is an intangible fixed asset?

What is an intangible fixed asset?

What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...

Practice notes

What are capital allowances and capital expenditure?

What are capital allowances and capital expenditure?What are capital allowances?Capital allowances are the means by which tax relief is given for some...
Read More >
Produced in partnership with Martin Wilson
28th Mar
Practice notes

Commercial service charges—VAT implications

Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
Read More >
Produced in partnership with Martin Scammell
28th Mar
Practice notes

Amortisation of intangible fixed assets

Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...
Read More >
Produced in partnership with Anne Fairpo
28th Mar
Practice notes

VAT treatment of damages and compensation payments

VAT treatment of damages and compensation paymentsA damages or compensation payment may attract VAT. This depends on exactly what the payment is for....
Read More >
2nd Mar
tag iconIn-house
Practice notes

Taxation of gambling in the UK

Taxation of gambling in the UKCoronavirus (COVID-19): in light of the coronavirus crisis, HMRC has announced a change to the way returns for General...
Read More >
Produced in partnership with Carl Rohsler of Memery Crystal
28th Mar
Practice notes

VAT treatment of intermediaries, agents and disbursements

VAT treatment of intermediaries, agents and disbursementsFor VAT purposes, an intermediary is a person who makes arrangements for, or facilitates, a...
Read More >
Produced in partnership with John Fuszard of Sagars Accountants Ltd
28th Mar
Practice notes

Tax—Finance Act 2022—progress through Parliament [Archived]

Tax—Finance Act 2022—progress through Parliament [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note...
Read More >
1st Mar
Practice notes

Taxation of UK LLPs

Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
Read More >
1st Mar
Practice notes

Transfer pricing and private equity transactions

Transfer pricing and private equity transactionsIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time...
Read More >
Produced in partnership with Batanayi Katongera of Macintyre Hudson
2nd Mar
Practice notes

What is a trade for tax purposes?

What is a trade for tax purposes?A company is subject to corporation tax on the profits of its trade or trades in accordance with the rules found in...
Read More >
1st Mar
Practice notes

Taxation of trading profits—basis, receipts and deductions

Taxation of trading profits—basis, receipts and deductionsOnce a company has established that it has a trade (for which see Practice Note: What is a...
Read More >
2nd Mar
Practice notes

Partnerships and VAT

Partnerships and VATA general partnership is treated, for VAT purposes, as though it were a separate taxable person.This note is about:•the nature of...
Read More >
2nd Mar
Practice notes

Ordinary share capital—what it means and why it matters for UK tax purposes

Ordinary share capital—what it means and why it matters for UK tax purposesThe concept of ordinary share capital is important for UK tax purposes....
Read More >
Produced in partnership with Michael McGowan
28th Mar
Practice notes

Types of lending

Types of lendingOverdrafts, term loans and revolving credit facilitiesThree common types of loan facility are:•overdrafts•term loans, and•revolving...
Read More >
2nd Mar
Practice notes

Corporation tax loss relief—trading losses

Corporation tax loss relief—trading lossesA company that has incurred a trading loss in an accounting period can, in general, use that loss by:•making...
Read More >
1st Mar
Practice notes

Tax issues on a scrip or stock dividend

Tax issues on a scrip or stock dividendWhat is a scrip dividend and why do companies make them?A scrip dividend, also referred to as a scrip or stock...
Read More >
1st Mar

Popular documents

If the words ‘exclusive of VAT’ are omitted from the definition of annual rent, but there is a VAT clause

If the words ‘exclusive of VAT’ are omitted from the definition of annual rent, but there is a VAT clause stating: ‘Where this lease requires the tenant to pay or provide any amount in respect of a VAT supply to the tenant...that amount will be deemed to be exclusive of VAT...and the tenant shall

Barter transactions involving land and buildings—VAT implications

Barter transactions involving land and buildings—VAT implicationsThis Practice Note is about the VAT implications of supplies of land and buildings where the consideration is something other than money (barter transactions).Why does this matter?Barter transactions can create unanticipated VAT

Commercial development—VAT issues

Commercial development—VAT issuesThis Practice Note is about the VAT issues that arise in commercial developments. It first considers a straightforward unproblematic scenario, and then looks at:•whether and when the developer needs to exercise an option to tax•input tax recovery and situations in

Scotland—the process for applying for sequestration

Scotland—the process for applying for sequestrationSequestration in Scotland is the legal process by which an insolvent debtor’s estate is gathered in, realised and then distributed among their creditors by a trustee appointed for that purpose. The process requires that a formal award of