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RESIDENTIAL-PROPERTY


Private client tax in 2024: ch-ch-ch-changes* premium
Card image Alyssa Haggarty
Card image Claire Weeks
Changes to non-doms and IHT have dominated the year, but there have also been some interesting cases, write Claire Weeks and Alyssa Haggarty (Maurice Turnor Gardner).
11 December 2024
Annual Tax on Enveloped Dwellings premium
Card image David Wright
ATED is an unconventional and surprisingly complicated tax. David Wright (ATT) recaps the basics and looks at the available reliefs.
13 November 2024
SDLT: gardens, grounds and grazing starpremium
Card image Max Schofield
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.
28 August 2024
S and J Holding v HMRC premium
FTT decides substantial area of land acquired with a house formed part of the grounds and constituted residential property for SDLT.
7 May 2024
VAT on residential property development: a case study premium
Card image Michael Ridsdale
Card image Gemma Williams
Michael Ridsdale and Gemma Williams (Wedlake Bell) illustrate how to ensure certainty of tax treatment on the structuring of a residential property development.
28 February 2024
M Campbell v HMRC premium
Upper Tribunal sends PPR appeals back to the FTT.
14 November 2023
S Modha v HMRC premium
Residential SDLT rates applied to purchase of a house with eight-acre field.
10 October 2023
The residential property developer tax premium
Card image Lisa Bevan
The consultation for the new residential property developer tax launched on 29 April. Lisa Bevan (Taylor Wessing) summarises the proposals and considers the questions that remain.
1 June 2021
The new SDLT surcharge: stamping on foreign buyers premium
Card image Sean Randall
Sean Randall (Blick Rothenberg) examines the draft legislation that will introduce an SDLT surcharge for foreign buyers of residential property from April 2021.
25 August 2020
Private client review for April 2020 premium
Card image Moustapha Hammoud
Card image Andrew Goldstone
Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) provide a monthly update.
15 April 2020
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