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Land & property
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34
Stamp duty land tax
HMRC update site information
Chalk and cheese
CHARLES SMITH contends that goodwill and land should not automatically be bundled together
Completely at a loss?
DAVID YOUNG explains some of the anomalies surrounding the use of losses arising from property income
Property development tax claims 'untrue'
DCLG denies PKF remarks about CIL
SDLT threshold raised to £175,000
One-year move will apply until 3 September 2009
SDLT move 'could mean £7bn shortfall'
Accountant warning over possible suspension
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
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
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This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines