Land
Tax Planning for Farm and Land Diversification
By Julie Butler; £95
8 Nov 2011
Ten tips: stamp taxes
NICK HAINES lists the things every adviser should know
23 Aug 2011
Trees and PIPs
A transfer of a partnership interest is subject to stamp duty land tax if it is to a ‘property investment partnership’ (PIP)
5 Jul 2011
Spousal split
A husband and wife own a portfolio of residential properties that are let. To mitigate higher-rate income tax liability the husband wishes to transfer his share to his wife, while retaining the mortgage share to avoid stamp duty land tax
24 May 2011
Which value?
The owner of a property is considering letting this to a company which he is connected to under CTA 2010, s 1122
24 May 2011
New forms from July
SDLT1, SDLT3 and SDLT4
22 May 2011
Refunds on holiday homes extended to NI
Position aligned with income tax for property bought via limited company
20 Apr 2011
New forms
Available online
15 Apr 2011
Higher rate of SDLT comes into effect
5% on residential property over £1m
1 Apr 2011
Budget 2011: first look
The Taxation team responds to George Osborne's announcements
23 Mar 2011
Twenty years on...
NEIL WARREN gives practical examples of how large amounts of VAT and SDLT can be saved if an option to tax election is revoked after two decades
9 Feb 2011
A farming family
A farm is owned by the members of a farming family, but part of their interest is apparently owned by a trust created on the death, intestate, of the father
5 Jan 2011
