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Land & property
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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Revenue & Customs Brief 41/07 being withdrawn
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
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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