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Land & property

It is planned to dispose of a private property that is standing at negative equity by way of an online competition, but advice is sought on the VAT implications
ALLISON PLAGER follows the 14th and 15th sittings of the Public Bill Committee’s deliberations on the Finance Bill
A property developer has suggested that the owner of a commercial property should redevelop the plot for housing. A substantial profit is anticipated, but will this result in the loss of entrepreneurs’ relief? Will this be a trading or capital transaction?
Incorrect information issued
General SDLT anti-avoidance provision contained in FA 2003, s 75A
A client agreed to purchase a property, but was unable to complete due to a lack of funds. The agreement for lease has been assigned to a new purchaser who will pay a lower amount to the vendor, with the client paying the balance of the original purchase price
Treasury will specify circumstances in which firms can elect for capital expenditure to be revenue deduction
'Two-year break would be small price to pay'
CHRIS HART explains the current state of play concerning the valuation of goodwill for SDLT and capital gains tax purposes
Three clients form a limited company to acquire the freehold of a property in which they each lease a flat. The company then grants leases to the clients. What are the stamp duty land tax and other implications?
Homeowners could save £500, claims Mazars
HMRC update site information
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