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United Kingdom · Question · Written question

UIN 80974

Property Development: Taxation

Original

answeredUnited Kingdom· UK Parliament· EN

Introduced

24 November 2021

Last action

2 December 2021 · Answer

Status

Answered

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Subjects

Taxation

Source updated

2 December 2021

Taxation

Summary

To ask the Chancellor of the Exchequer, whether BTR developments will be affected by the Residential Property Developer Tax in the event that such developments are transferred or sold within a group for accounting purposes.

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Timeline

  1. 24 November 2021

    Written question

    To ask the Chancellor of the Exchequer, whether BTR developments will be affected by the Residential Property Developer Tax in the event that such developments are transferred or sold within a group for accounting purposes.

    Source: Commons

  2. 2 December 2021

    Answer

    The Residential Property Developer Tax will apply to companies that make trading profits from residential property development activities and are part of a group that is generating relevant profits in excess of £25 million. This means the tax will not app...

    Source: Written answer

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