Tenants get new protections under Renters’ Rights Act with abolition of section 21 ‘no fault’ evictions and replacement of fixed term tenancies with periodic terms, with renters able to stay in a home until they decide to end the tenancy
In this week’s Q&A, Marsha Haywood, adviser at Croner-i VIP Tax Team, explains liability for higher rate stamp duty land tax on replacement of main residence by spouse
Property sellers are in the sights of HMRC as it ramps up compliance activity, targeting underreported gains with 10,000 sellers underpaying capital gains tax
In this week’s Q&A, Ria Dhillon, tax adviser at Croner-i VIP Tax Team, explains the tax implications when selling a buy to let residential property when an option is granted
Tax expert Zigurds Kronbergs clarifies the underlying law on stamp duty land tax and how failing to take professional advice about tax issues around a trust is highly risk and ultimately led to the resignation of Angela Rayner
In this week’s Q&A, Abigail Bothe at Croner-i VIP Tax Team, explains when annual tax on enveloped dwellings (ATED) is chargeable under qualifying rules in complex tax planning scenarios
Stephen Kenny, head of private client at PKF Littlejohn, explains the foreign income and gains (FIG) regime, the potential for use by Brits living abroad and looking to return, and for non doms facing high inheritance tax charges on worldwide income
The deputy prime minister has referred herself to the independent adviser on ministerial standards after admitting to underpaying stamp duty on her £800,000 seaside property
With Making Tax Digital for Income Tax racing towards landlords and the self employed, HMRC has confirmed the exact filing dates for quarterly reporting