Farmland has proved to be an attractive investment on a global scale, but a knowledge of the risk involved is still essential. Savills’ Clive Beers looks at the range
of opportunities in rural investments.
Matthew Norman, Investment Manager, Tellus Investment Partners LLP explores why active management and key country/sector decisions are essential to successful investing in Latin America.
In the last issue of FOG magazine (2012, Issue 2) Farrer & Co looked at the proposed changes to the taxation of high value residential property in the UK that appeared in the Budget published the pre-vious March. At that time there was still uncertainty over a number of issues, not the least of them being who exactly would constitute a “non-natural person” for the purposes of the new proposed SDLT and CGT charges, as well as the annual charge. Overlying all other consid-erations at the time was what, if anything, to do about the new taxes assuming they were implemented as origi-nally proposed.
Here, Farrer & Co follows on from their original article to provide a brief sketch of the changes that produced the final outcome.
