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Alistair Darling’s first Pre-Budget Report contained several major surprises, and as ever it was the supporting material issued by the Treasury and HM Revenue & Customs (HMRC) that revealed the full extent of the tax changes planned. ...

Property purchases in the UK can be a sound fiscal investment for non-UK domiciled persons. This note provides an outline of the options available to these clients. It is not intended to cover all aspects in detail, and clients should seek advice...

Following several unsuccessful attempts to capture a share of the uplift in value that results from a grant of planning permission, the Government has put forward proposals for a new tax to be known as Planning Gain Supplement (“PGS”). The...

Yet another case has proved the point that when contracts are being negotiated it is essential to check the entire contract carefully before signature.