Will a loan to refurbish a property mean that a trade is being carried on?
The new regime for non-resident capital gains tax
Essentials of a successful claim to agricultural property relief
Tax and valuation implications of shares entitled to future growth only
Availability of relief for a mortgage early redemption penalty
Tax professionals’ views of the industry’s hottest topics
Liability of income from assets owned jointly by spouses or civil partners
Project Blue Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Inheritance of a Manx company
The rates and bands for residential property transactions subject to the Scottish land and buildings transaction tax have been revised, with an extra level added following advice from tax professionals. The new figures are set to apply from 1 April.
Getting to grips with new stamp duty land tax rules for residential property
Transfer of farmland out of a trust