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Autumn Budget 2024 - What’s the Tax Impact on the Real Estate Sector?

The real estate sector was not ignored by Budget announcements today. There were no seismic changes – the changes announced were less impactful than the speculation in the weeks preceding the Budget....more

Spring Budget 2024 - Will We See Material Reform?

Budgets are normally stories of two halves. The first half contains the headline-grabbing tax policy reforms that can be encapsulated in a snappy soundbite in the Budget speech, such as “Chancellor scraps the non-dom regime”....more

Impact of the UK’s Autumn Statement 2023 on Real Estate

In contrast to recent years, when there has been plenty for real estate tax lawyers to feast on, this Autumn Statement was fairly quiet.  Full expensing - After a prolonged period of time-limited, enhanced reliefs,...more

Mini-Budget September 2022 - Tax impact on the real estate sector

Summary - Some key measures for businesses in this sector were: ..Cancellation of the planned increase in the rate of corporation tax from 19% to 25% from April 2023. The rate will remain at 19%. ..From November...more

New Residential Property Developer Tax: the design of the tax

In this blog we consider the current design of the residential property developer tax (RPDT). Separately we have blogged on the triggers for liability. This blog is based on the current draft of the legislation issued on 20...more

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