Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Land & property

R (on the application of APVCO 19 Ltd & others) v HM Treasury & another

A record amount of inheritance tax (IHT) was paid into the public purse during April, new figures show.

HMRC received £379m in the same month in which the Conservative party said it would raise the IHT threshold to £1m for some taxpayers – a pledge that looks set to be fulfilled in this week’s Budget.

Is there any clawback of reclaimed VAT on a change of letting type?

ACC Green (TC4427)

Can property expenses for a main residence be claimed against rental income?

Is there logic to SDLT anti-avoidance provisions?

Allocating revenue and capital expenditure between the co-owners of a property

A trust of property was intended but not evidenced in writing at purchase

Does title need to be split when building a new home in the garden of the existing one?

Capital tax concerns when disclosing income from land and property

By Ken Wright; paperback; £75; 300 pages; Bloomsbury Professional

Can accommodation costs be deducted from a property owner’s rental income?

Show
12
Results
back to top icon