Land & property

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New pages for stamp taxes section

Clarification on investment exchanges and multilateral trading facilities

Implications of HMRC case being considered

HSBC Holdings plc and Vidacos Nominees Ltd v CRC (Case C-569/07), European Court of Justice

New Scottish lease chapter now online

Revised view following legal advice

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

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