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Alex Makinson

Associate Director, UK
Alex Makinson

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  3. Alex Makinson

Alex is an Associate Director in Osborne Clarke's Tax team.

  • Tax
    • Business tax advisory
    • Real estate tax
    • Investment funds tax   
Contact Alex
  • +44 207 105 7912
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Insights

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Tax

UK HMRC sets out position on VAT recovery of cladding-remediation works

Long-awaited guidance from HMRC provides welcome clarification for housebuilders and developers
30/12/2024
Read time 1m
The Built Environment

UK HMRC changes its view on VAT recovery of cladding remediation works

Housebuilders that have voluntarily carried out cladding remediation work welcome HMRC's change of stance
14/03/2024
Read time 2m
Tax

Spring Budget 2024: UK government confirms introduction of the Reserved Investor Fund – albeit in restricted form

The new investment fund vehicle could increase the attractiveness of the UK for real estate funds
11/03/2024
Read time 2m
The Built Environment

Spring Budget 2024: Chancellor ends multiple dwellings relief for stamp duty land tax

Following HMRC's evaluation that it no longer meets its original objectives and is open to abuse, the relief will be...
11/03/2024
Read time 2m
Tax

Autumn Statement 2023 confirms UK's Construction Industry Scheme reforms

The government is to implement changes to the deduction scheme from April 2024
06/12/2023
Read time 3m
Tax

HMRC updates VAT guidance on early termination fees and compensation payments

The new policy will apply from 1 April and provides much-needed clarity on supplies related to construction and real estate
11/02/2022
Read time 4m
Tax

HMRC publishes its response to the call for evidence on simplifying the VAT land exemption

HMRC is to publish improved guidance on certain aspects of the VAT exemption for land and property but will not...
14/12/2021
Read time 2m
Tax

Residential Property Developer Tax: what is it and who is in scope?

There is more certainty around details of the new Residential Property Developer Tax, but onlookers must wait for the chancellor's...
15/10/2021
Read time 3m
The Built Environment

Osborne Clarke responds to call for evidence on Simplifying the VAT Land Exemption

We welcome the government's proposals to simplify the complex VAT rules for land and property but we urge caution that...

03/08/2021
Read time 1m
Tax

HMRC publishes call for evidence on simplifying the VAT land exemption

Proposals for simplification could mean a radical overhaul of the VAT exemption for land and property and those impacted by...

17/06/2021
Read time 3m
Tax

SDLT surcharge for non-residents may make mixed use developments taxed at commercial rates more attractive

26/03/2021
Read time 3m
Tax

VAT on early termination fees and compensation applied to real estate transactions, HMRC updates

Change regarding VAT will no longer be retrospective and will apply from a 'future' date, although uncertainty remains

28/01/2021
Read time 2m
Showing 1 - 12 of 14
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News and deals

Osborne Clarke advises Dalata Hotel Group on its purchase of the Apex Hotel London Wall for £53.4 million
Published on 07/06/2023
Read time 1m
Osborne Clarke advises Dalata Hotel Group on its London site acquisition
Published on 16/02/2023
Read time 1m
Osborne Clarke advises Vodafone on the sale and leaseback of its Newbury campus to clients of IQON capital and Oval Real Estate
Published on 30/01/2023
Read time 1m
Osborne Clarke advises Beech Tree and the management team of Redstor on the sale and re-investment into the Redstor Group
Published on 19/01/2022
Read time 1m

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