KEY POINTS
- A case study of land purchase and development.
- Has there been an artificial transaction in land under ITA 2007 s 752?
- Is part of the gain exempt under TCGA 1992 s 222?
- Identifying the curtilage of the property.
- Business use and private use elements.
- Reviewing the VAT implications of a building conversion.
Sherlock Holmes relished the intellectual challenge of a difficult case. He appeared to be clinically depressed if he had nothing to work on. What a strange man.
I am always amazed by how complicated people’s lives are and how sorting out the tax consequences of them can swallow time. It was never clear what Holmes lived on but charging some clients by the...
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