Property Briefing - Spring 2015
Welcome to the Spring 2015 edition of our Property Briefing in which we cover a number of issues currently facing the property sector.
In our first article we look at the implications and costs that will arise from the introduction of Auto Enrolment. In two different articles we look at the implications of the restriction to entrepreneurs’ relief introduced in Budget 2015 and summarise some additional property taxes that have been introduced.
A recent VAT case has highlighted the risks that can arise when trying to engineer a transfer of a going concern; our article explains more. We also look at the Advocate General to the European Court of Justice’s opinion that might enable VAT groups to be constructed with members other than corporate bodies. Finally, our FRS 102 article shows how even a relatively straightforward situation of accounting for interest free loans will create new issues to consider.
I hope you find the briefing useful and I look forward to hearing from you.
Head of Property