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PROPERTY


Max Schofield (Devereux Chambers) reviews recent case law on whether land sold with the property is ‘non-residential’, rather than part of the grounds of the house, for SDLT purposes.
Option not acquired for exclusive purpose of a property development trade 
A detailed report by Lexis®+ UK Tax.
Upper Tribunal rules against mixed use determination.

Andrew Marr (Forbes Dawson) sets out some tax efficient options for three shareholders who wish to go their separate ways.

According to a recent High Court judgment, the words ‘the time the settlement was made’ are capable of describing both the making of the original settlement and the subsequent addition of property to that settlement, writes Peter Vaines (Squire Patton Boggs).

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