Land & property

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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

By Julie Butler; £95

NICK HAINES lists the things every adviser should know

A transfer of a partnership interest is subject to stamp duty land tax if it is to a ‘property investment partnership’ (PIP)

A husband and wife own a portfolio of residential properties that are let. To mitigate higher-rate income tax liability the husband wishes to transfer his share to his wife, while retaining the mortgage share to avoid stamp duty land tax

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