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Land & property
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27
Land remediation relief
Treasury will specify circumstances in which firms can elect for capital expenditure to be revenue deduction
Property market needs SDLT holiday: PFK
'Two-year break would be small price to pay'
The goodwill game
CHRIS HART explains the current state of play concerning the valuation of goodwill for SDLT and capital gains tax purposes
Leasehold interests
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?
Call for temporary return of MIRAS
Homeowners could save £500, claims Mazars
Stamp duty land tax
HMRC update site information
Chalk and cheese
CHARLES SMITH contends that goodwill and land should not automatically be bundled together
Completely at a loss?
DAVID YOUNG explains some of the anomalies surrounding the use of losses arising from property income
Property development tax claims 'untrue'
DCLG denies PKF remarks about CIL
SDLT threshold raised to £175,000
One-year move will apply until 3 September 2009
SDLT move 'could mean £7bn shortfall'
Accountant warning over possible suspension
SDLT may be suspended
Darling refuses to rule out move
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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