Residential property taxation: annual tax on enveloped dwellings
The Finance Bill 2013 was published on 11 December 2012, along with the government’s much-awaited response to its consultation on ‘Ensuring the fair taxation of residential property transactions’. As anticipated, the government moved to introduce a new annual tax on high-value properties held by certain ‘non-natural persons’ and additional capital gains tax rules to ensure a ‘fair taxation of residential property’.
The new rules relating to the Annual Tax on Enveloped Dwellings (previously known as the Annual Residential Property Tax) are laid out in full in the Finance Bill 2013 and came into force on 1 April 2013…
If you are registered and logged in to the site, click on the link below to read the rest of the Winckworth Sherwood briefing. If not, please register or sign in with your details below.
News from Winckworth Sherwood
News from The Lawyer
Briefings from Winckworth Sherwood
James Lynas, a partner at Winckworth Sherwood specialising in education employment law, highlights easily avoidable human resources errors that can cost schools dear.
Name or shame: complying with the name and charitable status provisions of the Co-operative and Community Benefit Societies Act 2014
This note focuses on two key provisions of the Act which deal with the requirement to display the name and charitable status of registered societies.