Chris Hart

Chris Hart FRICS is vice-chairman of the RICS Taxation Policy Panel. He can be contacted by phone on 01789 470740 and via PropertyTaxationSpecialists.com.

ARTICLES

HMRC’s approach to goodwill and trade-related properties is a misinterpretation of regulations

CHRIS HART explains the current state of play concerning the valuation of goodwill for SDLT and capital gains tax purposes

from CHRIS HART, vice-chairman, RICS Taxation Policy Panel

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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

DEADLINE DATES

Deadline dates for October 2025

CASES

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A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Chris Hart

Deadline dates for October 2025