SDLT

Chris Holmes (BDO) and Martin Codd (Penningtons Manches Cooper) consider a more cost-effective route for landlords when considering an extension of a residential lease with their tenant.

Mixed-use rates of SDLT applied.

No SDLT due on distributions of partnership and its properties following purchase of JPUT holding structure.

MDR appeal allowed.

Kazia Gagg

Edward Reed

Edward Reed and Kazia Gagg (Macfarlanes) consider what’s in store for private clients under the new Labour government and comment on a number of tribunal decisions on the remittance rules, SDLT and entrepreneurs’ relief.

Paddock did not form part of grounds of dwelling for SDLT purposes.

Amortisation of goodwill: Although Armour Veterinary Group Ltd v HMRC [2024] UKFTT 539 (TC) (13 June) is a case about corporation tax relief for the amortisation of goodwill it will be of more interest to partnership practitioners. This is...

Clare Wilson

Edward Reed

A new Finance Act and several recent tribunal decisions are reviewed by Clare Wilson and Edward Reed (Macfarlanes).

Klara Kronbergs

Edward Reed

Edward Reed and Klara Kronbergs (Macfarlanes) review recent cases concerning entrepreneurs’ relief, PPR and SDLT.

Freedom of information and legal professional privilege (LPP): Anybody considering making a FOI request in relation to tax matters will find much of interest in the tribunal’s approach to this issue in A Davis v Information Commissioner [2024] UKFTT...

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