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

Direct let
A sole director leases a restaurant, but the trade is carried on by his limited company, which also paid the rent. The landlord has started to charge VAT on the rental payments
2 Feb 2011

Exercising the right to buy
JEREMY DE SOUZA considers the tax implications when council tenants exercise their 'right to buy'.
23 Feb 2006

Practical stamp
MATTHEW HUTTON summarises some practical stamp duty and stamp duty land tax points arising in trusts and estates. THE ADVENT OF…
7 Apr 2005

The Nightmare That Never Was!
MIKE ARNOLD brings us up to date on Customs' position on the treatment of sales of interests in general and…
3 Mar 2005