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Land & property
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34
Impact on individuals of the changes to furnished holiday lets taxation
No way to run a tax system
Readers’ forum: Does married couple owe additional SDLT?
Stamp duty land tax
Readers’ forum: Is there an alternative to using time apportionment?
Property sale
Readers’ forum: Does option to tax on land also apply to buildings?
Own goal
Readers’ forum: Tax consequences of setting up an LLP
Landlord enquiries
Surge in enquiries on furnished holiday letting income
Level foundations
HMRC guidance on changes to the CIS for landlords and tenants
CIS changes: golden opportunity missed
Readers’ forum: Will future sale of property lead to unfair capital gains tax charge?
Possibility of HMRC concession
What happens when GP practices merge
What happens when…
Readers’ forum: Will deed of variation result in stamp duty land tax liability removal?
Who keeps the house?
Readers’ forum: Change from commercial to residential
Failed plans
Furnished holiday letting rules after the 2024 Budget
What’s the plan?
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READERS'
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
New queries: 5 November 2026
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
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This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines