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Land & property
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27
Readers’ forum: Is agricultural property relief available on future disposal?
Farming partnership
Readers’ forum: HMRC position with regard to inaccurate data
Residential let
Readers’ forum: Is there a capital gains tax problem on sale of marital property?
PPR in care home cases
Readers’ forum: Can HMRC’s VAT assessment issued in 2021 be withdrawn?
VAT computation
Readers’ forum: Does Hall case apply?
Potentially exempt transfer
Readers’ forum: What is the tax point for registration purposes?
Holiday accommodation
Effect of the rise in corporation tax on companies’ use of intellectual property
Fuelling demand
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
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READERS'
FORUM
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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
Read All
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
Read All
Annex provided self-sufficient accommodation
No breach of fiscal neutrality
Hypothetical contract was one of employment
Overclaimed input tax on motorcycles
Selling delays due to lockdown
MOST POPULAR
This week's opinion: 17 April 2025
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’