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Land & property
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27
Mudan case: The man on the Clapham omnibus
Elizabeth Small considers the stamp
duty land tax repercussions of the
Mudan
case.
London Tax Network Tax Conference 2024
Meeting points - 2
Readers’ forum: Is relief available for inheritance tax?
Business property relief
Readers’ forum: Tax effect of land transfer as dividend in specie
Land transfer
Analysis of the SDLT decision in G Goldsmith Ltd (TC9323)
That’ll be SDLT twice please!
Residential property developer tax – an update
Misunderstood and forgotten
Gifts by reason of employment - traps and opportunities
Just reward
Readers’ forum: Is option to tax possible for rooftop land sale to build flats?
New dwellings
Evolving role of the farm mobile staycations post FHL demise
Farm stay
Readers’ forum: Residential property developer tax trap
Residential property developer
Readers’ forum: Will losses prevent relief claim?
Farmed land
Recent changes to the LBTT additional dwelling supplement
House rules
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READERS'
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Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
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Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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Ramsay did not prevent dry tax charge
Are mega marshmallows eaten with fingers?
Loan was not outstanding so no relief due
Passenger transport services qualify for TOMS
Hair transplants do not qualify as an exempt medical service
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This week's opinion: 3 April 2025
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April