Budget 2020
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Budget 2020: Real Estate
Set out below is a summary of the key changes in the Budget as they impact on the real estate sector. Generally, welcome news, with some kick-backs and disappointments.
Budget 2020: Extension of corporation tax to non-resident corporates landlords (NRCLs)
Recap
NRCLs are currently liable to income tax - not corporation tax - on net rental profits. From 6 April 2020, rental profits of NRCLs will instead become liable to corporation tax (CT), with different rates, computational rules, payment and filing requirements.
Budget 2020: What to look out for in the real estate sector
The Budget is now confirmed for 11 March. Read our briefing to find out what this means for the real estate sector.
Guest Editorial: Stevens & Bolton examine the proposed changes to inheritance tax recently suggested in an All-Party Parliamentary Group report
This guest editorial piece from Stevens & Bolton was written by partners Stuart Skeffington and Rosie Todd and covers proposed changes to inheritance tax.
Is the climate changing? Russell Warren discusses the way in which the tax regime could help combat climate change
In this briefing, partner Russell Warren and associates Aimee Hutchinson and Laura Jackson discuss the way in which the tax system can help combat climate change.
Budget Watch 2020
Are large, global, highly digitalised businesses paying less tax than they should? We examine the UK’s and the OECD’s Digital Services Tax
The UK is due to introduce a new digital services tax (DST) with effect from 1 April 2020. When announced in the Autumn 2018 Budget, DST was described as an interim action, pending global reform.