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Land & property

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Readers’ forum: Happy ever after … premium icon
Inheritance tax
23 Feb 2026
The SDLT implications of the First-tier Tribunal’s judgment in Raj Sehgal Varsha Sehgal v HMRC premium icon
Unleashing the floodgates?
16 Feb 2026
Readers’ forum: Dutch rental income and UK tax premium icon
International tax
16 Feb 2026
An introduction to the pre-owned assets tax regime premium icon
Almost new; in very good condition
02 Feb 2026
Minority discounts for private property investment company shares premium icon
Minority report
02 Feb 2026
Readers’ forum: New property project: should a separate company be used? premium icon
VAT
02 Feb 2026
First-tier Tribunal accepts argument that buyer was entitled to pay mixed use stamp duty land tax on £7.9m country estate premium icon
A very big house in the country
26 Jan 2026
Scottish Budget 2026 – setting the scene for further devolution premium icon
Further devolution ahead?
26 Jan 2026
Readers’ forum: How to treat basic loss and occupiers loss payments premium icon
Land compensation payments
19 Jan 2026
Readers’ forum: Split gift over two years premium icon
Gift aid
19 Jan 2026
Readers’ forum: Confusion with property deal; can the situation be salvaged? premium icon
VAT and property
12 Jan 2026
Readers’ forum: Bolt from the blue premium icon
Inheritance tax
12 Jan 2026
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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026
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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations
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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal
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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26
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