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Land & property
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31
SDLT may be suspended
Darling refuses to rule out move
HMRC launch sukuk consultation
Overview of difficulties faced by alternative finance industry
£5bn stamp duty shortfall predicted
Lib Dems blame falling property prices
Call of (lease) duty
SEAN RANDALL considers the impact of the fifth anniversary of SDLT on re-notifying HMRC in respect of lease grants and rent increases
Revision for Notice 742A
HMRC updates 'Opting to tax land and buildings' and publishes new forms and certificates
Rent up frustration
Exactly what is the impact of a rent charge on entrepreneurs' relief? KEVIN SLEVIN investigates whether the payment of such consideration, now or in the past, can lead to the loss of relief
Share ownership
Parliamentary response to written question on share ownership
HMRC seek comments on SDLT avoidance
Regulations for consultation with key stakeholders will be drafted later this summer
Liquidating liabilities
GEORGE LOVELL continues his beginners' guide to demergers with a look at liquidations
SDLT returns
Filing of SDLT tax returns
New land and buildings schedule easier to follow
Sch 10 to VATA 1994 effective from 1 June
Extended clearances
Revenue & Customs Brief 41/07 being withdrawn
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime