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Land & property
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29
Readers’ forum: Does married couple owe additional SDLT?
Stamp duty land tax
Readers’ forum: Is there an alternative to using time apportionment?
Property sale
Readers’ forum: Does option to tax on land also apply to buildings?
Own goal
Readers’ forum: Tax consequences of setting up an LLP
Landlord enquiries
Surge in enquiries on furnished holiday letting income
Level foundations
HMRC guidance on changes to the CIS for landlords and tenants
CIS changes: golden opportunity missed
Readers’ forum: Will future sale of property lead to unfair capital gains tax charge?
Possibility of HMRC concession
What happens when GP practices merge
What happens when…
Readers’ forum: Will deed of variation result in stamp duty land tax liability removal?
Who keeps the house?
Readers’ forum: Change from commercial to residential
Failed plans
Furnished holiday letting rules after the 2024 Budget
What’s the plan?
Readers’ forum: Loan account split dilemma
Farming partnership incorporation
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READERS'
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
August Employer Bulletin published
Temporary non-residents’ tax returns in focus