September 2020
Property Taxes
This publication is a summary of the main property taxes in England and Wales as of August 2020. It does not include coverage of property rates, nor inheritance issues, save in reference to government ideas published under a previous administration in the Finance Bill 2017 that have not been implemented, nor does it cover taxes relating to Scottish and Welsh land and property, which have their own regulations and taxation systems.
In this Tax Digest
- Introduction
- Stamp duty land tax
- The annual tax on enveloped dwellings (ATED) charge
- Capital gains tax for ATED-related gains on residential dwellings: non-residential CGT (NRCGT)
- IHT on UK residential property held in offshore structures
- Returns and compliance for tax
- Anti-avoidance provisions for property taxes
- General Anti-Avoidance Rule (GAAR)
- Property tax tables: rates
Previous editions
New Browse the archive below
September 2020Property Taxes
August 2020Tax compliance - update
July 2020Selling your trading company
June 2020Tax strategies for COVID-19 distressed owner-managed businesses
May 2020Offshore structuring
April 2020TUPE - Brexit impact and other recent developments
March 2020Brexit - Potential Tax Implications
February 2020Disguised remuneration
January 2020Preparing for the private sector IR35 changes from 6 April 2020