SDLT-AVOIDANCE

New evidence after appeal: In Octagon Green Solutions v HMRC [2023] UKUT 268 (TCC) (6 November 2023), the company made a very late appeal against a landfill tax assessment but argued that it had a reasonable excuse, as HMRC had agreed not to take any...

For private clients, this Budget was ‘one of the most disturbing of recent times’, writes Robert Field.

Nigel Popplewell reviews the Budget changes, including the reduced thresholds for the ATED and 15% SDLT rate.

Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.