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Land & property

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Tax planning to take land from plot to profit premium icon
Harvesting value
04 Aug 2025
Redefining residency: Israel’s proposals and lessons from the UK premium icon
Redefining residency
28 Jul 2025
Readers’ forum: Gifting a share of property premium icon
Gift to family
28 Jul 2025
Mudan: key characteristics of a dwelling premium icon
Is our house a home?
14 Jul 2025
Readers’ forum: Is relief available on the sale of rental property? premium icon
A lot of property
07 Jul 2025
Tax planning around compulsory purchase orders premium icon
Land required
30 Jun 2025
Readers’ forum: Operation of TCGA 1992, s 165. premium icon
Capital gain holdover
30 Jun 2025
The planned increase in the capital goods scheme threshold premium icon
Enjoy the crumbs
23 Jun 2025
Readers’ forum: Is transfer of property share a transfer of going concern? premium icon
Commercial property
23 Jun 2025
Readers’ forum: Is it viable to reduce the value of an estate? premium icon
Down south
09 Jun 2025
Readers’ forum: Do extensive works fall within TCGA 1992, s 38? premium icon
Unprofitable lettings business
09 Jun 2025
Readers’ forum: How is the gain on ultimate sale of property calculated? premium icon
Enhancement expenditure
23 May 2025
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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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