Current Issues with the Taxation of UK Real Estate

Past

Thursday 07 February 2019 3pm

Event Type: In Person

Location:

Old Hall
Lincoln's Inn
London
WC2A 3TL

Old Square Tax Chambers hosted a seminar on Current Issues with the Taxation of UK Real Estate.

Seminar Timetable

  • 15:45 – 16:15 Tea & Coffee
  • 16:15 – 16:50 Patrick Cannon
    • Current SDLT points of dispute with HMRC
    • Mixed use claims
    • Problems claiming MDR
    • Some issues with the 3% higher rates
    • HMRC’s questionable tactics re legacy SDLT avoidance schemes
    • Identifying HMRC errors with Enquiry and Investigation procedures and time limits
  • 16:50 – 17:25 Sarah Squires
    • Taxing non-UK real estate investors: Recent developments
    • CGT on direct and indirect disposals
    • Special rules for collective investment vehicles
    • Corporation tax for non-residents
  • 17:25 – 18:00 Etienne Wong
    • Some Recent VAT Developments of Note
    • Wakefield College – does it endorse or qualify Longridge; and what does “business” mean for VAT?
    • The Roman Catholic Diocese of Westminister – alteration/extension/enlargement or … an annexe – art or science?
    • SiBCAS – defining “immovable”
    • TOGCs – an update (the new VAT Notice 700/9 & Clark Hill)
  • 18:00 – 18:15 Questions to the speakers
  • 18:15 – 20:00 Drinks

Seminar notes

To request notes for this seminar, please contact The Clerks.