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Land & property

BERNARD SWEET surveys the anti-avoidance measures presented in the 2007 Budget.
Offshore income gains; SDLT returns; Payments - HMRC info re SA payments; Disregard regulations

Longmark Tax Conferences Ltd in association with Gray's Inn Tax Chambers is holding a practical property tax planning Scottish conference at the Marriott Dalmahoy, near Edinburgh on 3 May 2007. Speakers include Felicity Cullen, Michael Flesch QC, Margaret Khnichich, Aparna Nathan, Michael Thomas and Patrick Way. The topics to be covered include offshore structures, stamp duty land tax issues, practical planning and other topical matters. The attendance fee is £400 plus VAT, or £300 plus VAT for bookings made before 17 March 2007.

MARIA KITT explores the opportunities and pitfalls presented by real estate investment trusts.
JOHN WHITING assures us that the twelve days of Christmas have fiscal issues at every turn.

The relationship between property disposals under compulsory purchase orders and rollover relief

It is time for a change with regard to the tax implications of divorce, urges KEVIN SLEVIN.
How did the revenue departments fare in the Adjudicator's report for 2006? ALLISON PLAGER reports.
CLARE MUNRO warns of the unexpected stamp duty land tax charges that can arise on the incorporation of a business.
REBECCA MURRAY warns those forming UK groups to beware of the 'false friends' that can cause tax confusion.
JEREMY DE SOUZA considers the tax implications when council tenants exercise their 'right to buy'.
Checking out the potential availability of land remediation tax relief can be very worthwhile, says ALUN OLIVER.
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