IN BRIEF

Anyone opting to tax a property will no longer receive an acknowledgment from HMRC.

A commonly used trust structure in UK real estate ownership may now have to be registered on the TRS.

A recent tribunal decision on SDLT sits uneasily with a longstanding HMRC view on CGT PPR.

If they are to be scrapped, how about a new regime for ‘non-permanent residents’?

But will they prevent anything?

Why the merging of income tax and NICs would be a mistake.

The tribunal takes a broad view on what is ‘in substance’ about the amount of the partnership’s profits.

Certain cryptoassets are added to the investment transactions list.

Although VAT law does not consider the healthiness of food products when determining their VAT position, it is often assumed that healthy food is VAT free while more indulgent snacks are subject to VAT at 20%. Could an appeal brought by Morrisons be about to make that assumption a reality?

Did the judge reach the wrong answer on s 75A?