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SDLT
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First-tier Tribunal accepts argument that buyer was entitled to pay mixed use stamp duty land tax on £7.9m country estate
A very big house in the country
Helpful opinion versus professional advice
High wire act
SDLT and disabled person’s trust
Unwitting discrimination?
Mudan: key characteristics of a dwelling
Is our house a home?
Modernisation of stamp taxes on shares
Stamp tax: new and improved
Analysis of the SDLT decision in G Goldsmith Ltd (TC9323)
That’ll be SDLT twice please!
A look back at 2023
Out with the old...
Backwards-looking interpretations of FA 2003, s 75A
Looking back
Future of farm cottages
Future of farm cottages
Annual tax on enveloped dwellings and stamp duty land tax interactions
Fiddler on the roof
Inconsistency in HMRC’s SDLT guidance
To be or not to be, a dwelling?
Land tax lottery
Is there logic to SDLT anti-avoidance provisions?
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
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CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
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Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures