Land Remediation Relief is an enhanced corporation tax relief of 150 percent for qualifying expenditure on cleaning up contamination in land or buildings.
It is available to all U.K. companies, as well as non-resident landlords (as of 6th April 2020). Land Remediation Relief is available for both capital and revenue expenditure and applies to residential and commercial properties. The relief can generate significant savings on development projects involving contaminated or derelict sites for property owners, investors and developers.
For more information, please contact Steve Smith or Sam Fry.
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A&M Capital Allowances
Capital Allowances Year-End Housekeeping
Malaysia Widens Capital Gains Tax “Disposal” Definition: Impact on M&A, Corporate Restructuring and Exit Planning
December 18, 2025
Malaysia redefines Capital Gains Tax 'disposal' to include share ownership cessation, affecting M&A, restructuring, and exit planning. Effective Jan 1, 2026.
Key Tax Impact of Possible Revisions to the India-France Tax Treaty From a Foreign Portfolio Investor Perspective
December 17, 2025
Indian and French governments are in the closing stages of finalizing the revised Double Taxation Avoidance Agreement (DTAA or Tax Treaty).
A&M Tax Policy Insights – November 2025
December 17, 2025
A&M's November 2025 Tax Policy Insights tracks global trends, regulatory shifts, and strategies affecting cross-border operations, compliance, and policy.
TAX NEWS ALERT | Brazil – Law 15,270/2025: Dividend Withholding Tax Returns in 2026
December 16, 2025
Brazil has enacted Law 15,270/2025 (published Nov 27, 2025), reintroducing withholding income tax on dividends after nearly three decades of exemption.
