Insights

24 March 2021

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

12 February 2021

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

08 January 2021

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

03 November 2020

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

25 September 2020

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

29 July 2020

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

01 June 2020

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

09 April 2020

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

12 March 2020

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