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Land & property

The stamp duty land tax surcharge on additional residential properties.

Costs can be claimed using other reliefs

The tax implications for landlords of the forthcoming minimum energy-efficiency standards for rented property.

Rent-a-room relief for letting out a home while on holiday.

200 years ago when income tax was abolished.

Recent and upcoming changes to the UK’s property tax regime.
 

The tax consequences of a promise to gift part of property sale proceeds.

The key property taxation provisions in the autumn statement.

The legal and tax principles behind the declaration of interests in jointly owned buy-to-let property and the use of HMRC’s form 17.

J&A Young (Leicester) Ltd and others (TC4771)

R Whitten (TC4652)

Properties transferred to an Isle of Man company are now to be sold.

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