United Kingdom: Property Taxes

HMRC's treatment of visa costs as taxable benefits has evolved significantly, creating uncertainty for employers and employees navigating immigration-related expenses. This analysis examines the shifting regulatory landscape and explores how recent guidance impacts the tax treatment of work visa sponsorship costs.

England and Wales share a legal jurisdiction, but their property laws have quietly diverged over the past decade through devolved powers. From distinct tax systems and rental regulations to separate planning frameworks and renewable energy consenting regimes, the practical differences now span everything from transaction deadlines to pet policies, creating real consequences for anyone working across the border.

Developers purchasing uninhabitable properties face significant SDLT risks when claiming non-residential rates. With HMRC rejecting over 95% of repayment claims, understanding what truly qualifies as "not suitable for use as a dwelling" has become critical. Recent tribunal decisions reveal the complex, multifactorial assessment required to determine whether deteriorated properties cross the threshold from residential to non-residential status.

There are a number of potential tax advantages when using FICs, including Inheritance Tax, but these will vary depending on the size

Leading voices from Legal & General, Delancey, Close Brothers and Greencore gathered at UKREiiF 2026 to discuss evolving investment strategies, sector challenges and the future direction of the UK Living sector.

Three months ago we wrote about the countdown to mandatory tax adviser registration and wondered what exactly we were counting down to. On 18 May 2026 HMRC opened its online registration portal.

Despite the shock of the OBR leaking details of Rachel Reeves' plans early, one thing that didn't come as a surprise in the 2025 Budget announcement was the rumoured 'High Value Council Tax Surcharge' (HVCTS) - or Mansion Tax.

James Vernor-Miles, head of our Residential Property department, notes that today's Autumn Budget has introduced significant property-related measures that advisers must now digest.

In this scenario, an international private client, let's call him John, a UK resident in his early 70s and a widower, found himself confronted with a substantial Inheritance Tax (IHT) bill.