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Taxation Real Estate Investments Tax Liability

Sullivan & Worcester

Remediation of M&A REIT Targets (UPDATED)

Sullivan & Worcester on

The past is prologue: Do REIT qualification issues close with tax years, do they persist for ten (10) years (being the sum of five (5) years on account of the Section 856(g)(3) “lock out” plus another five (5) years of...more

DLA Piper

House Passes Sweeping Tax Bill: Top Points for the Investment Funds Industry

DLA Piper on

On May 22, 2025, the House of Representatives passed a tax bill with some limited amendments (House Tax Bill). The House Tax Bill will now head to the Senate, where additional amendments could be made. Below, we outline five...more

Warner Norcross + Judd

Diversification and Tax Savings with a 1031 UPREIT

Warner Norcross + Judd on

A 1031 UPREIT (Umbrella Partnership Real Estate Investment Trust) transaction allows real estate investors to exchange property on a tax-deferred basis under IRS Section 1031 while gaining diversification and liquidity by...more

Hogan Lovells

Non-resident SDLT surcharge: adding 1% and more complexity

Hogan Lovells on

When the government announced in 2018 that foreign investors into the UK property market were to be targeted with an additional SDLT levy, we said that the devil would be in the detail....more

Hogan Lovells

Dancing To The Wrong Tune? Theresa May’s Additional SDLT Levy On Foreign Buyers

Hogan Lovells on

Theresa May’s announcement at the Conservative Party conference that foreign investors into the UK property market were going to be targeted with an additional SDLT levy has caused further consternation within the industry....more

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