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Land & property
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34
Readers’ forum: Loan account split dilemma
Farming partnership incorporation
Budget 2024: stamp duty land tax changes
Goodbye, MDR
Readers’ forum: What is the rate of CGT on the sale of land?
Flattened cottage
Readers’ forum: Who must carry out the farming activity to claim relief?
Agricultural property relief
Readers’ forum: Reducing chargeable gains on the sale of a freehold property
Rollover relief plan
Readers’ forum: Effect of squatters’ occupation on tax deductions
Squatters scupper plans
Readers’ forum: SDLT on freehold owned by partnerships
Partnerships and SDLT
Readers’ forum: Ethical way to reduce SDLT on purchase?
Buying a second home
Buying UK property under Sharia law
Buying UK property under Sharia law
Readers’ forum: Input tax on converting care home to dwellings
VAT pitfalls
More highlights from the London Tax Network Tax Conference 2023
Meeting points – 2
Readers’ forum: Treatment of losses carried forward
Group losses
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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