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Insights

UK tax relief for green investment by landlords – a way of reaching the UK's net zero target?
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In light of landlords being excluded from the "super-deduction" for capital expenditure announced in the Budget, we consider whether providing tax relief for green investment ...

Insights

UK government launches a review of the UK funds regime
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HM Treasury has launched a wide-ranging review of the UK funds regime to identify options which will make the UK a more attractive location to set up, manage and administer funds.Besides...

News

Important changes to DAC6 regime in the UK

The UK has made important changes to its implementation of the EU Mandatory Tax Disclosure Rules known as DAC6. The changes, which significantly reduce the scope of the rules in the UK, are ...

Published Works

GP-led transactions are in good health Estates Gazette

In a recent article for Estates Gazette, Ed Harris, Sian Owles, Nicholas Holman, Adam Brown and Elliot Weston explore what GP-led transactions are, the common motivations for their...

Insights

Secondaries and UK Stamp Duty
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In private equity secondary transactions, it is commonly assumed that UK stamp duty is not payable. However, in light of the latest HMRC consultation on modernising stamp duty on shares,...

Insights

HMRC change their practice on VAT treatment of lease variations
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HMRC has today published Revenue & Customs Brief 11 of 2020 (RCB), concerning the VAT treatment of lease variations. The RCB represents a change in the way HMRC have treated...

News

Sovereign wealth funds invest into U.K. real estate through U.K. REITs

As tax exempt investors, sovereign wealth funds (SWFs) have traditionally sought to invest into U.K. real estate through tax neutral structures. In the past, if a SWF was investing...

Insights

COVID-19 – Real estate tax issues in Europe
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There are huge challenges for the real estate sector in Europe in the current environment, with tenants looking to re-negotiate leases or unable to pay their rents, property valuations...

Hogan Lovells Publications

Budget 2020: real estate tax changes Keeping It Real Estate

Here is a brief summary of the measures in the March 2020 Budget which are relevant to the Real Estate sector.

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