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Land & property
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What happens when GP practices merge
What happens when…
Readers’ forum: Will deed of variation result in stamp duty land tax liability removal?
Who keeps the house?
Readers’ forum: Change from commercial to residential
Failed plans
Furnished holiday letting rules after the 2024 Budget
What’s the plan?
Readers’ forum: Loan account split dilemma
Farming partnership incorporation
Budget 2024: stamp duty land tax changes
Goodbye, MDR
Readers’ forum: What is the rate of CGT on the sale of land?
Flattened cottage
Readers’ forum: Who must carry out the farming activity to claim relief?
Agricultural property relief
Readers’ forum: Reducing chargeable gains on the sale of a freehold property
Rollover relief plan
Readers’ forum: Effect of squatters’ occupation on tax deductions
Squatters scupper plans
Readers’ forum: SDLT on freehold owned by partnerships
Partnerships and SDLT
Readers’ forum: Ethical way to reduce SDLT on purchase?
Buying a second home
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READERS'
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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In brief: 16 May 2024
PAYE receipts surge in 2023-24
Crypto investors must keep accurate records
Tax policy can help deliver net zero emissions
Voluntary office-holders' expenses
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CASES
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Suppressed sales resulted in a personal liability notice
Information request was not proportionate
Agreement did not constitute grant of an option
No evidence to support claim for R&D costs
Fields provide an amenity to the farmhouse
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Suppressed sales resulted in a personal liability notice
This week's opinion: 16 May 2024
Upper Tribunal in RALC Consulting Ltd
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Reflections on demergers