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Land & property

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Trust registration for farming partnerships premium icon
Clear as mud
27 Mar 2023
Readers’ forum: Does my client need to report a property sale with no gain? premium icon

Reporting requirements
20 Mar 2023
Readers’ forum: Does transferring beneficial ownership trigger capital gains tax? premium icon
Family business I act for a farming partnership, the partners being father, mother and two sons. As part of an inheritance tax planning exercise, the partners will be introducing...
28 Feb 2023
HMRC: an evolving approach to offshore tax premium icon
Evolving approach
07 Feb 2023
Annual tax on enveloped dwellings and stamp duty land tax interactions premium icon
Fiddler on the roof
07 Feb 2023
Inconsistency in HMRC’s SDLT guidance premium icon
To be or not to be, a dwelling?
21 Nov 2022
OTS proposals to simplify income tax for landlords premium icon
Simply to let?
15 Nov 2022
Claim for overpaid tax after contract rescinded premium icon
D and S Smallman (TC6826)
28 Jan 2019
Validity of retrospective penalty notices premium icon
Advantage Business Finance Ltd (TC6926)
28 Jan 2019
Readers forum: On company time premium icon

The potential corporate and personal tax issues from refurbishing a let property using company funds

29 May 2018
Call to digitise paper regime for share transactions premium icon

OTS recommends reform to outdated paper stamp duty system.

18 Jul 2017
HMRC fails to follow its own guidance in pub conversion case premium icon

Puzzling times

14 Feb 2017
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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NEWS premium icon
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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