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Land & property
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27
Mudan case: The man on the Clapham omnibus
Elizabeth Small considers the stamp
duty land tax repercussions of the
Mudan
case.
London Tax Network Tax Conference 2024
Meeting points - 2
Readers’ forum: Is relief available for inheritance tax?
Business property relief
Readers’ forum: Tax effect of land transfer as dividend in specie
Land transfer
Analysis of the SDLT decision in G Goldsmith Ltd (TC9323)
That’ll be SDLT twice please!
Residential property developer tax – an update
Misunderstood and forgotten
Gifts by reason of employment - traps and opportunities
Just reward
Readers’ forum: Is option to tax possible for rooftop land sale to build flats?
New dwellings
Evolving role of the farm mobile staycations post FHL demise
Farm stay
Readers’ forum: Residential property developer tax trap
Residential property developer
Readers’ forum: Will losses prevent relief claim?
Farmed land
Recent changes to the LBTT additional dwelling supplement
House rules
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Tax tip: Notification deadline for research and development claims
Readers’ forum: Tax implications of wearing and selling vintage clothing
Readers’ forum: What is the UK SDLT consequence of house sale?
Readers’ forum: What is the VAT position on reissued invoices?
Readers’ forum: How is output tax declared on catering sales?
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NEWS
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Trading reporting threshold to rise to £3,000
Single customer account on course for delivery in June
Income tax liabilities soar in 2022-23
Tariffs create uncertainty
In brief: 20 March 2025
DEADLINE DATES
Deadline dates for March 2025
CASES
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Statutory time limits must be respected
Recovering incorrectly charged VAT under DIY scheme
Offshore income gains and profits are not protected
Higher rate applies to new properties
Documents were not necessary or relevant
MOST POPULAR
This week's opinion: 20 March 2025
Trading reporting threshold to rise to £3,000
Single customer account on course for delivery in June
Income tax liabilities soar in 2022-23
Tariffs create uncertainty