Gordon Keenay gives a personal view on a judgment which goes to the roots of how SDLT operates and touches on the application of anti-avoidance provisions
Patrick Cannon reviews HMRC's much publicised Tribunal victory
Stamp taxes: Avoidance scheme involving subsidiary company
New regulations will ‘force users of a wider range of SDLT avoidance schemes to disclose them’
Robert Langston provides a practical guide to the issues arising from corporate ownership of UK residential property.
Disclosure of tax avoidance schemes rules amended
Legislation could capture bona fide planning, says Robert Young
Five thousand homes, each worth more than £2m, are held through corporate structures that allow the owners to avoid UK taxes, according to unpublished government estimates obtained by Exaro.
Helen Lethaby provides your regular update, which this month includes coverage of developments concerning the FII group litigation, unauthorised unit trusts and the decision in Santander.
The government is consulting on a new annual charge on residential properties valued over £2m owned by certain ‘non-natural’ persons, and a proposed extension of capital gains tax to the disposal by non-resident, non-natural persons of residential property for more than £2m.