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Real Estate Tax Changes - Autumn 2021

Real Estate Tax Changes - Autumn 2021


The last few months have seen several significant developments in relation to tax. Whilst perhaps the most headlines were generated by the OECD’s announcement that agreement has been reached on the introduction of important changes to global corporate tax rules, there have been several noteworthy developments from a domestic tax perspective, including the provision by the UK government of more details of the new tax on residential property developers and the new tax privileged regime for asset holding companies, both of which are due to come into force next April.

This briefing includes an overview of the key tax changes for the sector that have recently been implemented or are coming down the track in the next few months, plus a summary of some potentially significant future developments for both direct and indirect real estate investments. We also comment on what these developments might mean for the real estate sector.

For further information on these tax changes, please get in touch.

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