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An elderly couple have a holiday home that they are using less and less and propose to give a 25% share to their children, with possible future transfers
Pollen Estate Trustee Company v CRC, Upper Tribunal (Tax and Chancery Chamber)
Clampdown on abusive avoidance will 'name and shame' promoters
New land and buildings transaction levy from April 2015
Lancer Scott Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
Orsman (TC1921)
Land can effectively be transferred by a deed stating that the legal owner holds this as trustee for another, but can this be done for other property, such as shares?
MARK MORTON reviews a decision about incidental expenditure on the installation of plant and machinery
JEANETTE EDMISTON and ROSS MCNAUGHTON discuss the effect of changes to rules relating to claims for fixtures on newly acquired buildings
Taxman accepts that SDRT charge was incompatible with EU law
MICHAEL RIPLEY takes a look at the proposals to tax high-priced homes
Experts warn of 'woolly' figures and 'draconian' legislation
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