BUSINESS-PROPERTY-RELIEF

While 2024 has not exactly been plain sailing for SMEs, the tax related developments have not been as radical or fundamental as might have been feared, writes Andrew Constable (Mercer & Hole).

Business property relief refused for serviced offices

Wendy Walton and Miranda Chamberlain summarise recent happenings in the private client arena, including changes to the EU Fourth Anti-Money Laundering Directive and extra-statutory concession D33, the new HMRC helpline set up to assist flooding victims, and the business property relief decision in John Best

Christopher Groves looks at the long-running BPR case

Lawrence Adair answers a query on IHT business property relief on furnished holiday lettings

Jackie Wheaton answers a query about business property relief on a chargeable transfer of a holding company’s shares

The cases of  Ramsay  and Zetland can help provide a n answer, says Peter Vaines

Wendy Walton and Gemma Davies look at matters including the reversal of an FHL ruling