Chris Hart

Chris Hart FRICS is vice-chairman of the RICS Taxation Policy Panel. He can be contacted by phone on 01789 470740 and via PropertyTaxationSpecialists.com.

ARTICLES

HMRC’s approach to goodwill and trade-related properties is a misinterpretation of regulations

CHRIS HART explains the current state of play concerning the valuation of goodwill for SDLT and capital gains tax purposes

from CHRIS HART, vice-chairman, RICS Taxation Policy Panel

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NEWS

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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

DEADLINE DATES

Deadline dates for December 2024

CASES

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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Chris Hart

Deadline dates for December 2024