In this week’s Q&A, Paul Knott, tax adviser at Croner VIP Tax Team, considers the restrictions on revoking an option to tax (OTT) prior to a property sale
In this week’s Q&A, Jack Hall, adviser at Croner VIP Tax Team, explains treatment of stamp duty land tax (SDLT) on transactions involving sale and leaseback of property
With just over two weeks to go until Scotland goes to the polls, we examine the tax plans of the front runners to see the impact on businesses and individual taxpayers
In this week’s Q&A, David Woolley, tax adviser at Croner VIP Tax Team, examines the inheritance tax reliefs from seven-year rule to group shares and potentially exempt transfers
Talk of a wealth tax to raise billions may sound appealing in these straitened economic times, but it is fraught with complexity and risks the law of unintended consequences, argues Anthony Whatling, managing director, Alvarez & Marsal Tax
Increase in tax on dividends, directors’ loan interest rate rise, business asset disposal relief hike, frozen thresholds, inheritance tax for farmers and family businesses, Making Tax Digital starts, CIS, and more
With days until Making Tax Digital for Income Tax goes live for £50,000 plus landlords and self employed, HMRC clarifies exit options and cessation process
In this week’s Q&A, Andy Gilderdale, advisor at Croner VIP Tax Team, considers inheritance tax implications of residence nil rate band (RNRB) where non-resident UK couple living in Spain plan to leave property in trust to daughter
In this week’s Q&A, Eleanor Bradshaw, adviser at Croner-i VIP Tax Team, considers whether a particular property is mixed use for stamp duty land tax (SDLT) as it has a paddock
Significant changes to residential property tax make argument for incorporation more compelling but does it really make financial sense for smaller landlords, asks Amy Cole, private client tax director at Menzies LLP
In this week’s Q&A, Roger Bradbury, tax adviser at Croner-i VIP Tax Team, explains the registration requirements when property alterations lead to liability for annual tax on enveloped dwellings (ATED)