Taxation of real estate

Taxation of real estate provides a brief overview of tax provisions that can apply to property transactions. The explanations here are guidelines from the perspective of the valuer and not a detailed analysis of the overall tax system in each area.

The Finance Act 2016 (published on 15 September 2016) introduced changes to several elements of taxation. See the Finance Act 2016 changes. The announcements made in the November 2017 budget statement herald further changes.

Taxation of real estate is maintained by Chris Hart of Property Taxation Specialists.

Related RICS standards and guidance