R (on the application of St Matthews West Ltd and others) v HM Treasury (and related applications), Queen’s Bench Division
Can a charge be avoided on a transfer of land from stock to fixed assets?
VAT has been charged on rent in error; what, if any, liability might arise on sale?
Capital gains tax on a property occupied by widowed mother-in-law
Looking ahead to Scotland’s land and buildings transaction tax
Portland Gas Storage Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Is the annual tax on enveloped dwellings deductible for tax purposes?
A view of the tenth and last Finance Bill debate sitting
Explaining the 15% SDLT charge now the property threshold is down to £500,000
Will mortgage interest be fully allowable if only part of the property is owned?
Tax issues to consider on the incorporation of a general partnership
A husband and wife own several residential investment properties in their joint names. The houses are scattered across a wide area. Another client owns properties in London, but lives outside the city. Consideration is given to whether travelling costs to visit and check the properties and to carry out repair work are allowable