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Meticulous forward planning

A common issue

US property

Elizabeth Small considers the stamp duty land tax repercussions of the Mudan case.

Meeting points - 2

Business property relief

Land transfer

That’ll be SDLT twice please!

Misunderstood and forgotten

Just reward

New dwellings

Farm stay

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12

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Tax tip: Research and development – subsidised and contracted out claims Readers’ forum: Tax implications of farmland passed on during mediation Readers’ forum: Tax implication of undervalue of shares Readers’ forum: Is there a duty to disclose negligible income? Readers’ forum: Should VAT be charged on export of goods?

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Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC In brief: 23 January 2025

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Quay wall functioned as plant, not premises Event met the charitable objectives Companies had behaved dishonestly HMRC’s treatment of appeal was reasonable Taxpayer acted with reasonable care

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This week's opinion: 23 January 2025 Independent schools’ VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC

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