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Land & property

Why the Anthony Hardy case is important to every practitioner who completes a tax return

The rules on option to tax when land is purchased and sold several times.
Does a chargeable gain arise because one spouse vacated a home before another?

The tax implications of an informal property letting to a relative.

The effect of borrowings on estate planning

A recent First-tier Tribunal decision concerning bank and credit card statements

R (on the application of APVCO 19 Ltd & others) v HM Treasury & another

A record amount of inheritance tax (IHT) was paid into the public purse during April, new figures show.

HMRC received £379m in the same month in which the Conservative party said it would raise the IHT threshold to £1m for some taxpayers – a pledge that looks set to be fulfilled in this week’s Budget.

Is there any clawback of reclaimed VAT on a change of letting type?

ACC Green (TC4427)

Can property expenses for a main residence be claimed against rental income?

Is there logic to SDLT anti-avoidance provisions?

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