Parliament voted to abolish marriage value in 2024, yet leaseholders with 80 years or less still pay it. Why the reforms have stalled, what has to happen next, and whether to wait or act now.
Read articleBy Arun Janaka
How an overseas company can sell UK residential property without delays or penalties: corporate documents, the Register of Overseas Entities, AML checks, Corporation Tax, ATED and completing remotely.
Read articleBy Alan Zeffertt
A 2026 guide for international owners on transferring UK residential property out of an overseas company: ATED, Corporation Tax, Inheritance Tax, SDLT, the Register of Overseas Entities and the two routes.
Read articleBy Alan Zeffertt
Does an overseas company pay SDLT on a distribution in specie of UK residential property? How mortgages and shareholder loans are treated, the two routes, and Land Registry requirements.
Read articleBy Alan Zeffertt
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