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Land & property

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HMRC seek comments on SDLT avoidance
Regulations for consultation with key stakeholders will be drafted later this summer
20 May 2008
Liquidating liabilities premium icon
GEORGE LOVELL continues his beginners' guide to demergers with a look at liquidations
06 May 2008
SDLT returns premium icon
Filing of SDLT tax returns
01 May 2008
New land and buildings schedule easier to follow
Sch 10 to VATA 1994 effective from 1 June
28 Apr 2008
Extended clearances premium icon
Revenue & Customs Brief 41/07 being withdrawn
14 Apr 2008
Sharia SDLT loophole closes
Budget change means commercial property investors can no longer avoid paying stamp duty
12 Mar 2008
Revenue launches property checks
New-style campaign of compliance interventions
26 Feb 2008
New settlements guidance debuts premium icon
HMRC publishes Trusts Settlements and Estates Manual
10 Dec 2007
The cashflow catastrophe? premium icon
Selling shares in small and medium-sized enterprises between now and 5 April 2008 raises considerable difficulties. LESLEY STALKER presents some planning possibilities
14 Nov 2007
It's my business
Are private property lettings a business for tax purposes? MALCOLM GUNN discusses the arguments for and against
07 Nov 2007
333,000 SDLT1 forms submitted premium icon
The April-September 2007 figure is a 56% increase on the previous six months
06 Nov 2007
Move over Darling premium icon
ALLISON PLAGER and RICHARD CURTIS review some of the more important aspects of the Pre-Budget Report
17 Oct 2007
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Tax tip: Budget and employer NIC Readers’ forum: Tax position on indexation increase Readers’ forum: Residence nil-rate band and nursing home fees Readers’ forum: Reclaiming VAT on costs incurred by charity Readers’ forum: Is setting up an employee benefit fund a good idea?
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Tax crime prosecutions hit three-year high of 300 Real-time reporting of benefits clarification Interest rates lowered after base rate reduction Farmers march against property relief changes Movers & shakers: 28 November 2024
CASES premium icon
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Main purpose of loan was tax mitigation Exporter entitled to zero rate goods Health services supplied to local authorities Contract was outside the ten-year period Avoidance was a main purpose of the transfer
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This week's opinion: 28 November 2024 Tax crime prosecutions hit three-year high of 300 Real-time reporting of benefits clarification Interest rates lowered after base rate reduction Farmers march against property relief changes
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