Land & property

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MARIA KITT explores the opportunities and pitfalls presented by real estate investment trusts.

JOHN WHITING assures us that the twelve days of Christmas have fiscal issues at every turn.

The relationship between property disposals under compulsory purchase orders and rollover relief

It is time for a change with regard to the tax implications of divorce, urges KEVIN SLEVIN.

How did the revenue departments fare in the Adjudicator's report for 2006? ALLISON PLAGER reports.

CLARE MUNRO warns of the unexpected stamp duty land tax charges that can arise on the incorporation of a business.

REBECCA MURRAY warns those forming UK groups to beware of the 'false friends' that can cause tax confusion.

JEREMY DE SOUZA considers the tax implications when council tenants exercise their 'right to buy'.

Checking out the potential availability of land remediation tax relief can be very worthwhile, says ALUN OLIVER.

JOHN T NEWTH FCA, FTII, FIIT, ATT outlines some tax issues that property investors should consider.

THE TAXATION OF property is a vast subject, and I only intend in this article to highlight some current issues that private home owners and property investors in general might find helpful. Although there is a current reduction in property prices, property investment is still an attractive proposition in many instances.

SDLT changes; HMRC final dates

Negligible values; International Manual; SDLT disclosure; double tax agreements

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