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Land & property
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25
Readers’ forum: Charge to stamp duty land tax on life and reversionary interests
Stamp duty land tax
Readers’ forum: Tax treatment of business partnership holding property
Investment properties
Analysis of Supreme Court’s decision in Moulsdale v CRC
To VAT or not to VAT?
Trust registration for farming partnerships
Clear as mud
Readers’ forum: Does my client need to report a property sale with no gain?
Reporting requirements
Readers’ forum: Does transferring beneficial ownership trigger capital gains tax?
Family business I act for a farming partnership, the partners being father, mother and two sons. As part of an inheritance tax planning exercise, the partners will be introducing...
HMRC: an evolving approach to offshore tax
Evolving approach
Annual tax on enveloped dwellings and stamp duty land tax interactions
Fiddler on the roof
Inconsistency in HMRC’s SDLT guidance
To be or not to be, a dwelling?
OTS proposals to simplify income tax for landlords
Simply to let?
Claim for overpaid tax after contract rescinded
D and S Smallman (
TC6826
)
Validity of retrospective penalty notices
Advantage Business Finance Ltd (
TC6926
)
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READERS'
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Readers’ forum: Impact of voluntary restitution on taxpayers
Practice tip: January struggles
Readers’ forum: Should we add student loan repayments in disclosure?
Readers’ forum: Claiming capital allowances on equipment upgrade
Readers’ forum: Is there VAT on furniture insurance?
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NEWS
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High level of claim refusal may deter claimants
Employers seeking ways to mitigate NI increase
Registration: teething problems for private schools
Non-doms not deterred by 2017 deemed domicile reforms
In brief: 21 November 2024
DEADLINE DATES
Deadline dates for December 2024
CASES
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Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights
Failure to seek time-to-pay arrangement
Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers
This week's opinion: 21 November 2024
Office servicing business is not a trade
Retrospective application of apportioning a mixed supply
No infringement of human rights