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Real Estate Transactions › Tax Court

Morgan Lewis

German Federal Fiscal Court Questions Practice of Imposing Double Real Estate Transfer Tax on Share Deals

Morgan Lewis on

In proceedings to suspend enforcement, the German Federal Fiscal Court has expressed serious doubts about the administrative practice of imposing double real estate transfer tax in share deals. In particular, the court...more

Cadwalader, Wickersham & Taft LLP

Asset Disposals in the "Real World"

Cadwalader, Wickersham & Taft LLP on

The recent case of A Sajedi and others v HMRC [2025] UKFTT 297 (TC) in the UK First-tier Tribunal (“FTT”) is an interesting example of a UK taxation tribunal intervening to decide a litigated matter on grounds that neither...more

Gray Reed

Texas Court Shields Severed Mineral Interests from Tax Foreclosure Judgment

Gray Reed on

In Bush v. Yarborough Oil & Gas, LP a decades-old tax foreclosure judgment did not affect a previously severed mineral interest not owned by the delinquent taxpayer. The mineral owners were neither named nor served in the...more

DLA Piper

Spain - VAT: VAT Treatment of Sale and Lease-Back Transactions Clarified- Monthly Indirect Tax Alert – January 2025

DLA Piper on

The Spanish Tax Court clarified that a sale and lease-back transaction carried out between an entity and a bank does not qualify as a supply of goods (here Real Estate) for VAT purposes, but as a financing transaction....more

Patton Sullivan Brodehl LLP

“Drop and Swap” — Tax-Friendly Handling of a Dissolving LLC’s Real Property

Patton Sullivan Brodehl LLP on

A common LLC problem: LLC members are ready to call it quits on the LLC and divide their interests in the LLC’s real property. Some members may want to sell, receive cash, and recognize gains for tax purposes. Other...more

Latham & Watkins LLP

Recent Developments in the W&I Insurance Market

Latham & Watkins LLP on

Increased competition among insurers and improved policy terms suggest the W&I insurance market is becoming more favourable to investors. In real estate transactions, buyers and sellers naturally pursue conflicting...more

Miles & Stockbridge P.C.

Taxpayer Entitled to Capital Loss from Property Foreclosure for Year of Sale, Not When Proceeds Received

Miles & Stockbridge P.C. on

Evans v. Commissioner, T.C. Memo. 2016-7, was recently decided. The taxpayer in this case was an individual who worked full-time at a real estate development firm. The taxpayer also purchased residential real estate...more

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