Investments

Looking ahead to Scotland’s land and buildings transaction tax

Pension reform: its future course and tax implications

Capital gains tax on a property occupied by widowed mother-in-law

VAT has been charged on rent in error; what, if any, liability might arise on sale?

Portland Gas Storage Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Is the annual tax on enveloped dwellings deductible for tax purposes?

A view of the tenth and last Finance Bill debate sitting

Explaining the 15% SDLT charge now the property threshold is down to £500,000

Will mortgage interest be fully allowable if only part of the property is owned?

The Finance Bill debate moves on to pensions measures

A Finn, G Finn, R Morris and A Cornish (TC3555)

Tax issues to consider on the incorporation of a general partnership