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Real Estate & Construction

Expertise and advice across your entire real estate development journey.

Property Management

As property management professionals know, the industry can bring complex challenges at every stage of a project. Our property management lawyers bring a level of expertise you simply won’t find elsewhere.

Real Estate Finance

Navigating real estate financing is complex - let us give you the support and clarity you need to maximise your returns.

Construction & Development

With the logistical and legal complexity that construction or property development can bring, you need a specialist team of construction lawyers to unpack any challenges that come your way.

Real Estate Disputes

If you find yourself in a real estate dispute or you think your property rights are being abused, we’re here to help you find a resolution.

Real Estate Investment

Let’s work together to achieve your real estate investment goals.

Real Estate Tax

Trust our experienced real estate tax lawyers to do the legal heavy lifting for you - allowing you to focus on your investments.

Commercial Real Estate / Corporate Occupiers

The decisions you make about the spaces you use affect not only your business but also your people and your clients.

R&D claim upheld by Tax Tribunal

Published on 20 Feb 2025. By Alexis Armitage, Senior Associate

In Collins Construction Ltd v HMRC [2024] TC09332, the First-tier Tribunal (FTT) upheld the company's claim for R&D tax relief rejecting HMRC's claims that the expenditure was "subsidised" or tied to "contracted out" activities.

Contentious Tax Review

Published on 13 Feb 2025. By Adam Craggs, Partner and Liam McKay, Senior Associate

A recap of important tax decisions from 2024, with a particular focus on interesting procedural and jurisdictional issues that the tax tribunals and courts considered, including decisions on anonymity in tax appeals, cross-examination in judicial review, and the consequences of failing to comply with tribunal directions.

Tribunal allows taxpayers' appeals as they were carrying on a business with a view to profit

Published on 06 Feb 2025. By Jasprit Singh, Senior Associate

In GCH Corporation Ltd and others v HMRC [2024] UKFTT 922 (TC), the First-tier Tribunal (FTT) allowed the taxpayers' appeals and concluded that GCH Active LLP was carrying on a "business" with a view to profit at the time loan notes were transferred to it and the requirements of section 59A, Taxation of Chargeable Gains Act 1992 (TCGA), were therefore satisfied and the transfers were capital contributions rather than disposals and no chargeable gain arose.

Tax Bites – February 2025

Published on 04 Feb 2025. By Adam Craggs, Partner and Daniel Williams, Associate

Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.

Lawyers Covered - January 2025

Published on 30 Jan 2025. By Will Sefton, Partner and Head of the Lawyers Liability and Regulatory Group and Carmel Green, Partner and Carole Foster, Senior Associate and Tom Butterfield, Associate and Kerone Thomas, Associate and Simon Love, Senior Associate and Shanice Holder, Associate and Tom Wild, Senior Associate

It can be tough for busy lawyers to find enough time to service clients, make it safely through the regulation obstacle course, win new work and keep up-to-date with developments, but we've got you covered! Welcome to our January 2025 bumper edition of our Lawyers Liability & Regulatory Update, in which we highlight the last month's key developments affecting lawyers and the professional risks they face.

Taxing Matters: Nature's wealth: unlocking the power of natural capital with Daisy Darrell

Published on 30 Jan 2025.

In the latest episode of Taxing Matters, our host, Alexis Armitage is joined by Daisy Darrell, a Senior Associate in Birkett's Agricultural and Estates team to discuss all things natural capital.

Regulators support government growth objective and aim to reduce regulatory burden

Published on 27 Jan 2025. By Lucy Hadrill, Associate and Whitney Simpson, Of Counsel and Jonathan Charwat, Partner

Since the general election, the new Labour government has been signalling its intentions for financial services as a key driver of its economic growth agenda and, following the Autumn Budget, HM Treasury launched a call for evidence which outlined the government's plans for its Financial Services Growth & Competitiveness Strategy (Strategy).

PLC QTRLY - Q4 2024

Published on 23 Jan 2025. By Connor Cahalane, Partner, Head of Public Companies and James Channo, Partner and Karen Hendy, Partner, Head of Corporate

This is our regular quarterly update to help our listed company clients and other market participants keep up to date with key developments relevant to issuers on the Main Market and AIM market of the London Stock Exchange.

Upper Tribunal considers when a dividend becomes 'due and payable' for tax purposes

Published on 23 Jan 2025. By Daniel Williams, Associate

In HMRC v Gould [2024] UKUT 00285 (TCC), the Upper Tribunal dismissed HMRC's appeal and confirmed that an enforceable debt arises when a company pays an interim dividend to one shareholder but not another of the same class.

FCA consults on new reporting obligations for (i) incidents and (ii) third party arrangements

Published on 16 Jan 2025. By Mark Crichard, Partner and Nigel Wilson, Of Counsel and Praveeta Thayalan, Knowledge Lawyer

On 13 December 2024, the FCA published consultation paper CP24/28 (the CP) on proposals for firms to report on operational incidents and, separately, on material third party arrangements. The CP mirrors similar proposals put forward by the PRA and Bank of England on the same day and is designed to align with current international standards (e.g. the EU Regulation on digital operational resilience (DORA)).

Loan Charge regime - High Court strikes out taxpayers' Part 8 claims as abuse of process

Published on 16 Jan 2025. By Liam McKay, Senior Associate

In allowing HMRC's appeal, the High Court determined that the taxpayers' claims in respect of the Loan Charge should be struck out as an abuse of process.

Upper Tribunal allows taxpayers' appeals on 'deliberate' behaviour

Published on 09 Jan 2025. By Alexis Armitage, Senior Associate

In the Outram case, the Upper Tribunal overturned the First-tier Tribunal's decision concluding that it had erred in law when deciding that the taxpayers had deliberately filed an inaccurate return without considering the subjective knowledge and intention of the taxpayers concerned.

Brace for impact: major UK and EU regulatory changes set to transform 2025

Published on 07 Jan 2025. By Gavin Reese, Partner, Head of Regulatory

2025 is poised to be a landmark year for businesses as a wave of new UK and EU regulations promise to reshape industries and redefine compliance standards. From product safety laws to AI regulations, leaders across multiple sectors will need to stay ahead to navigate these changes effectively.

Regulatory Radar - Winter 2025

Published on 06 Jan 2025. By Gavin Reese, Partner, Head of Regulatory

Welcome to the Winter 2025 edition of RPC's bi-annual Regulatory Radar – a guide to the key regulatory changes worth having on your radar.