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Land & property
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32
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Revenue & Customs Brief 41/07 being withdrawn
Sharia SDLT loophole closes
Budget change means commercial property investors can no longer avoid paying stamp duty
Revenue launches property checks
New-style campaign of compliance interventions
New settlements guidance debuts
HMRC publishes Trusts Settlements and Estates Manual
The cashflow catastrophe?
Selling shares in small and medium-sized enterprises between now and 5 April 2008 raises considerable difficulties. LESLEY STALKER presents some planning possibilities
It's my business
Are private property lettings a business for tax purposes? MALCOLM GUNN discusses the arguments for and against
333,000 SDLT1 forms submitted
The April-September 2007 figure is a 56% increase on the previous six months
Move over Darling
ALLISON PLAGER and RICHARD CURTIS review some of the more important aspects of the Pre-Budget Report
SDLT outreach team
HMRC have formed a stamp taxes' outreach team
SDLT amendments
Forms SDLT 1 can be amended by HMRC helpline staff whether or not the SDLT 5 certificate has been issued.
News from the front
ROGER LAWES reconnoitres the new layout of self assessment tax returns
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NEWS
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Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
Specific overpayment claim must be made
A settlor that is a company can have a life
No economic activity after sale of business operation
MOST POPULAR
This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT