Land & property

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New-style campaign of compliance interventions

HMRC publishes Trusts Settlements and Estates Manual

Selling shares in small and medium-sized enterprises between now and 5 April 2008 raises considerable difficulties. LESLEY STALKER presents some planning possibilities

Are private property lettings a business for tax purposes? MALCOLM GUNN discusses the arguments for and against

The April-September 2007 figure is a 56% increase on the previous six months

ALLISON PLAGER and RICHARD CURTIS review some of the more important aspects of the Pre-Budget Report

HMRC have formed a stamp taxes' outreach team

Forms SDLT 1 can be amended by HMRC helpline staff whether or not the SDLT 5 certificate has been issued.

ROGER LAWES reconnoitres the new layout of self assessment tax returns

Large number of duplicated transactions now in the SDLT Core System

RICHARD CURTIS reviews the tenth and eleventh sittings of the Public Finance Committee.

Up-to-date SDLT

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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