residential development
The much-anticipated Autumn Budget was announced yesterday, with Rishi Sunak delivering some measures which will be of interest to residential property developers. Firstly, the rumoured increase in the rates of capital gains tax did not materialise. This means landowners, promoters and housebuilders can breathe a sigh of relief that option agreements and promotion agreements which […]
On 8 October 2021, the government published revised draft legislation on the residential property developer tax (RPDT), which is to apply from 1 April 2022. An exemption from RPDT has quite rightly been introduced for non-profit housing companies, which are defined as non-profit registered providers of social housing and their wholly owned subsidiaries. RPs do […]
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