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Real Estate Tax
News
Apr 04, 2024

Legal 500 EMEA Guide 2024

Insights
Mar 06, 2024

Spring Budget 2024

It has been a busy Budget for the real estate sector today, particularly for the residential sector.  The big announcement was the proposal to abolish SDLT’s multiple dwellings relief (“MDR”).  This…
Insights
Feb 29, 2024

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…
Insights
Nov 22, 2023

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. 
Insights
Jul 25, 2023

REIT reform in the UK – further modernisation

The Government has announced a further series of proposed changes to the UK REIT rules as part of the wider review of the UK funds regime and published draft legislation. This third set of changes are…
Insights
Mar 15, 2023

Spring Budget 2023 – tax impact on the real estate sector

Underneath the headline points, the Budget contained a number of measures designed to fulfil the Chancellor’s objective of encouraging growth and investment.  There was broadly good news for those…
Insights
Feb 22, 2023

The Hong Kong SAR 2023-24 budget – Real Estate sector highlights, green initiatives and other updates

On 22 February 2023, Paul Chan, the Financial Secretary of Hong Kong SAR, delivered the 2023-24 Budget (the “Budget”). Starting off by acknowledging the severe external environment, Chan went on to…
Insights
Feb 02, 2023

JPUTs may now need to be registered under the trust registration service

Some of the most commonly used trust structures in UK real estate ownership are Jersey Property Unit Trusts (JPUTs).  It has become clear recently, following confirmation from HMRC, and HMRC now…
Insights
Jan 05, 2023

Delay to Luxembourg-UK treaty changes until 2024 at the earliest

The changes to the Luxembourg-UK treaty will not be effective until 2024 at the earliest because Luxembourg did not ratify the treaty changes in 2022.  The delay was expected, as trailed in our…
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