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Showing 13-24 of 25 results

Legal update

TOGC treatment denied by Upper Tribunal if a tenant is introduced by the buyer

The Upper Tribunal has dismissed HMRC's appeal against the first tier tribunal's decision in HMRC v Royal College of Paediatrics and Child Healthcare & Coleridge. 
10 March 2015

Legal update

FTT ruling reversed as veranda sales for static caravans are zero-rated for VAT

The Upper Tribunal (UT) has found In Colaingrove Limited v HMRC [2015] UKUT that supplies of verandas when sold with static caravans are zero-rated for VAT.
10 March 2015

Legal update

Scotland: Land and Buildings Transaction Tax

The Land and Buildings Transaction Tax is the first new tax to be raised by the Scottish Parliament in over 300 years.
22 October 2014

Publication

PAIF tension between property funds and platforms

As Property Authorised Investment Funds become more popular, the Tax Incentivised Savings Association reports growing tension about PAIF's tax advantages and platforms’ failure to support these funds.
22 October 2014

Legal update

South west property tax taskforce launched

HM Revenue and Customs' HMRC has announced that a new taskforce has been launched in South Wales and the south west of England to tackle tax evasion and fraud on property taxes.
10 September 2014

Legal update

Capital Gains Tax: Principal Private Residence Relief

The “final period exemption” for Principal Private Residence Relief (PPR) has been reduced from 5 April 2014 from 36 months to 18 months.
11 July 2014

Legal update

The Spread of ATED: Property Taxes Extended

We examine the Chancellor's plans to extend his tax raid on property owners over the next two years, which bring more modest tax payers within his sights.
02 July 2014

Legal update

Budget 2014 – key international private client tax measures

Burges Salmon outlines the key points of the 2014 Budget for international private clients.
21 March 2014

Legal update

Capital gains tax relief available on sale of flat occupied by elderly relative

Taxpayers successfully claimed principal private residence relief from capital gains tax on the sale of a flat occupied by an elderly parent.
28 January 2014

Legal update

Non-Residents to pay UK Capital Gains Tax from 2015

UK Chancellor George Osborne MP announced on 5 December that gains made on sales of UK residential property by non-UK residents after April 2015 will be liable to UK capital gains tax. 
09 December 2013

Legal update

Capital Gains Tax on Non-Residents holding UK property – is it time to panic?

Those residents outside the UK do not – with a few exceptions – pay Capital Gains Tax on UK real-estate. However, this may be about to change...
19 November 2013

Publication

SDLT – land pooling

HMRC’s views towards the way in which SDLT applies in land pooling arrangements was “clarified” by members of the stamp taxes policy team at the Stamp Tax Practitioners' Group 2008 Conference.
29 October 2013
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