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Land & property

Could a furnished holiday let be treated as a simple residential letting?

R (on the application of St Matthews West Ltd and others) v HM Treasury (and related applications), Queen’s Bench Division

Can a charge be avoided on a transfer of land from stock to fixed assets?

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

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

Looking ahead to Scotland’s land and buildings transaction tax

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?

Tax issues to consider on the incorporation of a general partnership

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