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Land & property

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Surge in enquiries on furnished holiday letting income premium icon
Level foundations
10 Jun 2024
HMRC guidance on changes to the CIS for landlords and tenants premium icon
CIS changes: golden opportunity missed
03 Jun 2024
Readers’ forum: Will future sale of property lead to unfair capital gains tax charge? premium icon
Possibility of HMRC concession
03 Jun 2024
What happens when GP practices merge premium icon
What happens when…
06 May 2024
Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? premium icon
Who keeps the house?
29 Apr 2024
Readers’ forum: Change from commercial to residential premium icon
Failed plans
29 Apr 2024
Furnished holiday letting rules after the 2024 Budget premium icon
What’s the plan?
22 Apr 2024
Readers’ forum: Loan account split dilemma premium icon
Farming partnership incorporation
15 Apr 2024
Budget 2024: stamp duty land tax changes premium icon
Goodbye, MDR
25 Mar 2024
Readers’ forum: What is the rate of CGT on the sale of land? premium icon
Flattened cottage
25 Mar 2024
Readers’ forum: Who must carry out the farming activity to claim relief? premium icon
Agricultural property relief
25 Mar 2024
Readers’ forum: Reducing chargeable gains on the sale of a freehold property premium icon
Rollover relief plan
04 Mar 2024
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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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