Temporary changes to rules on notification of an option to tax land and buildings

HMRC has announced a further extension to their time limit for notifying them of an intention to opt to tax land or buildings for VAT purposes.

HMT/ HMRC announce 3 month extension to deadlines for a series of tax policy consultations

Click for more information on which consultations have been extended.

Tax Committee - Update

The Committee is liaising with HMRC on draft guidance on NRCGT, and requirements the 'Making Tax Digital' initiative, as well as tax measures in the Spring Budget. Click for more info.

Member only content

Spring Budget 2020 - Tax Measures

The AREF Tax Committee will convene shortly to go through this important and relevant review of the UK’s fund regime, in order to agree key areas for consideration and next steps.

Member only content

Member Update - changes to VAT treatment of DC Pension Funds and property funds

Scottish Gov. consultation on Land & building Transaction Tax for Property Investment Funds - AREF response

IPE Real Estate: Will UK pension funds be hit by capital-gains tax on indirect real estate

IPE Real Estate: UK pension Funds digest implications of proposed tax change

HMRC-HMT consultation on Taxing gains made by non-residents on UK immoveable property - AREF response

Capital Gains Tax event summary

OECD consultation on treaty entitlement of non-CIV funds - AREF response

HMRC legislation on SDLT for property investment funds - AREF response.pdf

HMT consultation on higher rates of SDLT on purchases of residential property - AREF response

Scottish Gov call for evidence - LBTT supplement on additional residential homes - AREF response

HMT consultation on SDLT seeding relief for PAIFs and CoACSs - AREFs response.pdf

Scottish Gov. consultation on LBTT rules for PAIFs - AREF response.pdf

Scottish Govt consultation on LBTT seeding relief for PAIFs and LBTT treatment for ACSs - AREF response

Scottish Gov. consultation on LBTT relief on converting an existing PUT to a PAIF - AREF response

HMRC consultation on SDLT rules for Property Investment Funds - AREF response

HMRC consultation on Stamp Duty Land Tax: seeding relief - AREF response

Letter to Rt Hon George Osborne MP on SDLT - joint response from AREF and IA

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