ATED

Bonus arrangements were fully taxable: Lynx Forecourt Ltd v HMRC [2024] UKFTT 278 (TC) (27 March 2024) is an appeal that relates to bonus arrangements put in place as far back as 2003. They were designed to exploit the rules which existed at the...

Sean Randall

The SDLT exemptions for alternative property finance need to be updated to give parity with conventional mortgages. Without change, SDLT will distort the market, warns Sean Randall (Blick Rothenberg).

Marc Selby

If a property is to be de-enveloped, the tax implications should be considered holistically and all the relevant taxes should be addressed. Marc Selby (Laytons) explains how the transaction should be structured.

Nisha Majumdar

Edward Reed

Edward Reed and Nisha Majumdar (Macfarlanes) review recent cases on reasonable excuse, HMRC fishing expeditions and the SDLT mixed-use rate.

Clare Wilson

Edward Reed

Proposed changes to the CGT rules on transfers of property between separating spouses and a tribunal decision on information notices are among the developments reviewed by Edward Reed and Clare Wilson (Macfarlanes).

Pippa Goodfellow

Edward Reed

Edward Reed and Pippa Goodfellow (Macfarlanes) provide this month’s review of private client developments that matter.

Claire Weeks

Dominic Condé-Cole

Claire Weeks and Dominic Condé-Cole (Maurice Turnor Gardner) explain why it’s now a very good time to consider de-enveloping in order to mitigate the increasing double tax costs.

Tim Sarson

Tim Sarson (KPMG) reviews the latest developments in the international tax world.

Andrew Goldstone

Victoria Howarth

In this month’s briefing, Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments in the private client arena, including the new non-dom proposals; changes to the IHT residence nil-rate band provisions; the end of offshore disclosure facilities; and views and behaviours in relation to ATED.