The Treasury has launched a consultation on the devolution of stamp duty land tax (SDLT) to the National Assembly for Wales, following recommendations by the Silk Commission.
DV3 RS Ltd Partnership v CRC, Court of Appeal
HMRC seem to be allergic to granting an SDLT relief
Allchin (TC2613)
Pollen Estate Trustee Company Ltd & another v CRC, Court of Appeal
A farmer owns farmland from which he trades, but his father owns the farmhouse itself. Does the Hanson case have implications for the availability of agricultural property relief in respect of the house?