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RESIDENTIAL-PROPERTY


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 Andrew Goldstone
Card image Moustapha Hammoud
Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) provide a monthly update.
15 April 2020
HMRC clarifies view on ‘residential property’ for SDLT purposes
Card image Jonathan Legg

Resi or non-resi? That is the question.

17 October 2018
The further consultation on non-dom reforms
Card image Janet Pierce
Card image Thomas Barker

Thomas Barker and Janet Pierce (Charter Tax Consulting) explain the bad news and good news from the latest condoc on non-dom reforms.

30 August 2016
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S Lefort v HMRC
31 October 2024
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