Tax
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Hargreaves’ tax-efficient arrangements fail ‘commercial reality’ test
The property investment company has lost its appeal against HMRC
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Do you know if you have opted to tax?
Colin Laidlaw explains how, from 1 February 2023, the regime is changing
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Shaw v Commissioners for HM Revenue and Customs
Income tax – Industrial building allowance – Buildings ceased to be used by previous owner
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Shaw v Commissioners for HM Revenue and Customs
Income tax – Industrial building allowance – Buildings ceased to be used by previous owner
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Too big an opportunity to miss
Bo Kemp explains what the US opportunity zone programme means for UK real estate developers
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Time to reconsider corporate ownership?
The tax landscape has shifted to make corporate ownership of residential property more popular again
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DV3 RS Limited Partnership v Revenue and Customs Commissioners
Stamp duty land tax — Land transaction – Subsale – Sections 44, 45 and paragraph 10 of schedule 15 to the Finance Act 2003 – Limited partnership acquiring land through…
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DV3 RS Limited Partnership v Revenue and Customs Commissioners
Tax avoidance; Stamp duty land tax
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Capital allowances for fixtures
Steven Dowers and Mark Harryman explain a recent revision to UK tax law and the hurdles buyers of property must now satisfy to claim tax relief on the value of…
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Inland Revenue Commissioners v Arkwright and another
Inheritance tax — Valuation of deceased’s interest in property — Whether special commissioner required to refer valuation questions to Lands Tribunal — Appeal allowed
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PP 2003/73
Tenants may find themselves out of pocket when the stamp duty land tax (SDLT) regime comes into force on 1 December.
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PP 2003/46
Major reforms of stamp duty are underway . Royal Assent to the Finance Bill is expected to be given on 10 July.