Stamp duty penalties revised
IHT business property relief on AIM shares can be lost easily
Management of farmland can be crucial to agricultural property relief claims
F Swain, H Swain, Clarisa Ltd (TC3896)
Lorna Watson (TC3738)
The government is looking at whether changes should be made to the way property authorised investment funds (PAIFs) and co-ownership authorised contractual schemes (CoACSs) are treated for stamp duty land tax (SDLT) purposes.
HM Treasury has launched a consultation, Stamp Duty Land Tax: Rules for Property Investment Funds, which sets out proposals and how they ought to be implemented, and seeks views on the potential design.
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
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