Land & property

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New disclosure rules introduced after aggressive scheme is shut down

An elderly couple have a holiday home that they are using less and less and propose to give a 25% share to their children, with possible future transfers

Pollen Estate Trustee Company v CRC, Upper Tribunal (Tax and Chancery Chamber)

Clampdown on abusive avoidance will 'name and shame' promoters

New land and buildings transaction levy from April 2015

Lancer Scott Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Orsman (TC1921)

Land can effectively be transferred by a deed stating that the legal owner holds this as trustee for another, but can this be done for other property, such as shares?

MARK MORTON reviews a decision about incidental expenditure on the installation of plant and machinery

JEANETTE EDMISTON and ROSS MCNAUGHTON discuss the effect of changes to rules relating to claims for fixtures on newly acquired buildings

Taxman accepts that SDRT charge was incompatible with EU law

MICHAEL RIPLEY takes a look at the proposals to tax high-priced homes

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