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Land & property

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Readers’ forum: Tax approach to transfer of value between joint owners premium icon
Joint property purchase
07 Aug 2023
Readers’ forum: Self-billing VAT error: how is it corrected? premium icon
Office block conversion
01 Aug 2023
Readers’ forum: Is agricultural property relief available on future disposal? premium icon
Farming partnership
31 Jul 2023
Readers’ forum: HMRC position with regard to inaccurate data premium icon
Residential let
17 Jul 2023
Readers’ forum: Is there a capital gains tax problem on sale of marital property? premium icon
PPR in care home cases
10 Jul 2023
Readers’ forum: Can HMRC’s VAT assessment issued in 2021 be withdrawn? premium icon
VAT computation
27 Jun 2023
Readers’ forum: Does Hall case apply? premium icon
Potentially exempt transfer
19 Jun 2023
Readers’ forum: What is the tax point for registration purposes? premium icon
Holiday accommodation
22 May 2023
Effect of the rise in corporation tax on companies’ use of intellectual property premium icon
Fuelling demand
15 May 2023
Readers’ forum: Charge to stamp duty land tax on life and reversionary interests premium icon
Stamp duty land tax
15 May 2023
Readers’ forum: Tax treatment of business partnership holding property premium icon
Investment properties
02 May 2023
Analysis of Supreme Court’s decision in Moulsdale v CRC premium icon
To VAT or not to VAT?
24 Apr 2023
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READERS' FORUM premium icon
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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026
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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations
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CASES premium icon
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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal
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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26
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