Disapplication of the option to tax: issues for landlords and tenants | Eversheds Sutherland

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Disapplication of the option to tax: issues for landlords and tenants

This article was originally published in the 2 August 2024 edition of Tax Journal

August 12, 2024

United Kingdom
United Kingdom
United Kingdom

In a feature article published in Tax Journal, our Tax team members Paul Beausang and Anisha Polson discuss the complex rules concerning the disapplication of the option to tax, the implications of the rules for property transactions and how the risks which are created by the rules may be mitigated.

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paulbeausang@eversheds-sutherland.com

Paul Beausang

Partner

United Kingdom

anishapolson@eversheds-sutherland.com

Anisha Polson

Principal Associate

United Kingdom

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