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Land & property

NEIL WARREN gives practical examples of how large amounts of VAT and SDLT can be saved if an option to tax election is revoked after two decades
A farm is owned by the members of a farming family, but part of their interest is apparently owned by a trust created on the death, intestate, of the father
Reform must be tested against policy, says law firm
November bulletin
In regards to SDLT group relief
Further important changes needed: HMRC
New bulletin
Financial institutions can claim relief for first-time buyers
HMRC offer view on artificial depressing of sale price
Updated guidance
Definition of first-time buyer could prove problematic: CIOT
Extension of tax avoidance disclosure regime
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