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Land & property
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£5bn stamp duty shortfall predicted
Lib Dems blame falling property prices
Call of (lease) duty
SEAN RANDALL considers the impact of the fifth anniversary of SDLT on re-notifying HMRC in respect of lease grants and rent increases
Revision for Notice 742A
HMRC updates 'Opting to tax land and buildings' and publishes new forms and certificates
Rent up frustration
Exactly what is the impact of a rent charge on entrepreneurs' relief? KEVIN SLEVIN investigates whether the payment of such consideration, now or in the past, can lead to the loss of relief
Share ownership
Parliamentary response to written question on share ownership
HMRC seek comments on SDLT avoidance
Regulations for consultation with key stakeholders will be drafted later this summer
Liquidating liabilities
GEORGE LOVELL continues his beginners' guide to demergers with a look at liquidations
SDLT returns
Filing of SDLT tax returns
New land and buildings schedule easier to follow
Sch 10 to VATA 1994 effective from 1 June
Extended clearances
Revenue & Customs Brief 41/07 being withdrawn
Sharia SDLT loophole closes
Budget change means commercial property investors can no longer avoid paying stamp duty
Revenue launches property checks
New-style campaign of compliance interventions
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
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Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures