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Land & property

Experts warn of 'woolly' figures and 'draconian' legislation
By Julie Butler; £95
NICK HAINES lists the things every adviser should know
A transfer of a partnership interest is subject to stamp duty land tax if it is to a ‘property investment partnership’ (PIP)
A husband and wife own a portfolio of residential properties that are let. To mitigate higher-rate income tax liability the husband wishes to transfer his share to his wife, while retaining the mortgage share to avoid stamp duty land tax
The owner of a property is considering letting this to a company which he is connected to under CTA 2010, s 1122
SDLT1, SDLT3 and SDLT4
Position aligned with income tax for property bought via limited company
Available online
5% on residential property over £1m
The Taxation team responds to George Osborne's announcements
NEIL WARREN gives practical examples of how large amounts of VAT and SDLT can be saved if an option to tax election is revoked after two decades
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