Land & property

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A farm is owned by the members of a farming family, but part of their interest is apparently owned by a trust created on the death, intestate, of the father

Reform must be tested against policy, says law firm

November bulletin

In regards to SDLT group relief

Further important changes needed: HMRC

New bulletin

Financial institutions can claim relief for first-time buyers

HMRC offer view on artificial depressing of sale price

Updated guidance

Definition of first-time buyer could prove problematic: CIOT

Extension of tax avoidance disclosure regime

Changes proposed

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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?

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NEWS

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New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties

DEADLINE DATES

Deadline dates for May 2025

CASES

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Annex provided self-sufficient accommodation No breach of fiscal neutrality No breach of fiscal neutrality testing Hypothetical contract was one of employment Overclaimed input tax on motorcycles

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Land & property

Deadline dates for May 2025