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Law-Now
22.07.2008

Finance Act 2008 - SDLT on partnerships

The Finance Bill received Royal Assent yesterday (21 July 2008). The new Act includes measures that mitigate the partnership provisions introduced in Finance...

Law-Now
13.06.2008

VAT and property - New rules for the option to tax: Part II

Last week we provided a brief overview of the changes to the option to tax regime introduced as a result of the re-write of Schedule 10 Value Added Tax Act...

Law-Now
05.06.2008

Residence and Domicile – Share Incentive Plan and Sharesave Scheme Changes

The Government has reversed proposals to require companies which operate Revenue-approved Share Incentive Plans (“SIPs”) and Sharesave (“Sharesave”) plans to...

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Law-Now
29.12.2005

A Real Estate Investment Trust for the UK – some questions and answers

Please find attached some Q & As that we have produced following the recent publication of the draft legislation on the introduction of the REIT from 1...

Law-Now
18.04.2005

CMS guide to hotel industry issues: stamp duty saving for real estate transfers

The rates of duty on transfers of hotels within Europe vary considerably. The attitude of the authorities and taxpayers in the various jurisdictions within...

Law-Now
18.04.2005

CMS guide to hotel industry issues: Stamp Duty Land Tax - update

Whether you are involved in hotels as a buyer, seller operator or investor, Stamp Duty Land Tax (SDLT) affects your business. However, armed with the right...


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