Land & property

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A farmer owns farmland from which he trades, but his father owns the farmhouse itself. Does the Hanson case have implications for the availability of agricultural property relief in respect of the house?

Affects non-resident, non-natural persons who sell £2m-plus property

Is it time to drop the idea of holding UK property through offshore companies? PETER RAYNEY looks at the new rules

CRC v DV3 RS Ltd Partnership, Upper Tribunal (Tax and Chancery Chamber)

The stamp duty land tax treatment of feed-in-tariff leases is considered by JOHN FEASTER

Covers changes to requirements for stamp duty land tax

New rules for furnished holiday lettings are summarised by MAIRI DRUMMOND

New disclosure rules introduced after aggressive scheme is shut down

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

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