Land & property

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A client agreed to purchase a property, but was unable to complete due to a lack of funds. The agreement for lease has been assigned to a new purchaser who will pay a lower amount to the vendor, with the client paying the balance of the original purchase price

Treasury will specify circumstances in which firms can elect for capital expenditure to be revenue deduction

'Two-year break would be small price to pay'

CHRIS HART explains the current state of play concerning the valuation of goodwill for SDLT and capital gains tax purposes

Three clients form a limited company to acquire the freehold of a property in which they each lease a flat. The company then grants leases to the clients. What are the stamp duty land tax and other implications?

Homeowners could save £500, claims Mazars

HMRC update site information

CHARLES SMITH contends that goodwill and land should not automatically be bundled together

DAVID YOUNG explains some of the anomalies surrounding the use of losses arising from property income

DCLG denies PKF remarks about CIL

One-year move will apply until 3 September 2009

Accountant warning over possible suspension

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