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Taxation - general

Articles and resources relating to taxation in the construction and real estate sectors.
Displaying 1-16 of 16 results
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Exclusive Buying commercial property from non-taxpayers
  • Article
  • 01 Sep 2023
  • Bryan Crawford
Bryan Crawford considers the capital allowances actions that advisers should be taking when advising non-taxpaying sellers or buyers of commercial property.
Exclusive Practical points: tax administration 2023
  • Helpsheets and support
  • 10 Jan 2023
  • ICAEW
Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work.
Exclusive Practical points: business tax 2023
  • Helpsheets and support
  • 10 Jan 2023
  • ICAEW
Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work.
Exclusive Practical points: personal tax 2023
  • Helpsheets and support
  • 10 Jan 2023
  • ICAEW
Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work.
Paper return for UK property CGT reporting available for download
  • Article
  • 28 Feb 2023
  • ICAEW
The capital gains tax on UK property (CGT PPD) return has been published on HMRC’s website. Those submitting paper returns can now download the form instead of having to request it from HMRC by phone.
ICAEW TAXline property tax house landlord sell deadline tax
Exclusive Landlords looking to sell must prepare for their tax reporting obligations
  • Article
  • 12 Jan 2023
  • Gillian Banks, member of the Tax Faculty’s Private Client sub-committee and a volunteer for charities TaxAid and Tax Help for Older People
Whether they’re selling due to changes in the tax regime or simply because of market conditions, landlords looking to offload residential property need to be prepared to meet their CGT compliance obligations, says Gillian Banks.
Deadlines and dates 2023
  • Article
  • 05 Jan 2023
  • ICAEW
The Tax Faculty highlights the key deadlines and dates for tax practitioners during 2023.
New capital gains tax rules for separating couples article image
Exclusive New capital gains tax rules for separating couples
  • Article
  • 31 Oct 2022
  • Mei Lim Cooper
New rules will allow separating couples more time to transfer assets on a tax-neutral basis. Mei Lim Cooper explains that they’ll need to time it correctly to benefit.
HMRC confirms that CGT property returns must be filed
  • Article
  • 26 Jul 2022
  • ICAEW
HMRC has clarified that, with one exception, a CGT property return must be filed even if the disposal has already been reported on a self assessment return. ICAEW’s Tax Faculty explains the rules and the impact on penalties.
HMRC Freeports Induction Pack
  • Helpsheets and support
  • 05 Apr 2022
  • PDF (178kb)
  • HMRC
This pack contains information for potential Freeport customs site operators, including the benefits of operating a business in a Freeport customs site, how to apply for the relevant authorisations and the benefits available in a Freeports tax site.
HM Treasury consults on new residential property developer tax
  • Article
  • 05 May 2021
  • Richard Jones
As part of a £5bn cladding remediation package following the Grenfell Tower disaster, the government is proposing a new residential property developer tax. Likely to be introduced in 2022, the tax aims to raise at least £2bn over 10 years and would apply to developers with annual profits in excess of £25m.
Elect an offshore collective investment vehicle for tax transparency on UK capital gains
  • 30 Jun 2020
  • Gov UK
You can make an election for transparency for offshore collective investment vehicles to be treated as a partnership for Capital Gains Tax purposes.
Webinars and recordings Webinars, videos and other recordings, produced by the Tax Faculty to provide practical guidance to practitioners on important developments to tax practice and policy.
Register a non-resident company for Corporation Tax
  • Website
  • 08 Apr 2019
  • HM Revenue & Customs
Find out how to register for Corporation Tax as a non-resident company if you have sold, gifted or transferred interests in UK property or land.
ICAEW REP 21/19 - Capital allowances for structures and buildings
  • Representation
  • 04 Feb 2019
  • PDF (345kb)
  • Tax Faculty
A response dated 4 February 2019 to a consultation published by HMRC on 29 October 2018.
Property tax
  • Hub page
  • 30 Jan 2018
Expert commentary and practical guidance from ICAEW related to the taxation of property in the UK regime, covering areas such as: ATED (annual tax on enveloped dwellings), business rates and stamp duty land tax.
Displaying 1-16 of 16 results
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