Recent Property Taxation – Page 2
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AnalysisSpotlight: Project Blue Ltd v HMRC
Ben Roberts discusses the first test case involving the application of section 75A of the Finance Act 2003, an anti-avoidance SDLT provision, and its implications for SDLT planning
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FeatureIn the line of duty
There have been significant changes to stamp duty land tax in the past four years, from the introduction of a new 15% rate, to complex new rules on subsales. Paul Clark provides an overview of the changes
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FeatureGive me five
Over a year after legislation came into force, placing new obligations on commercial property solicitors around capital allowances claims, most solicitors still do not know everything they need to about the new regime. Mark Tighe gives his five top tips
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AnalysisSpotlight: SDLT changes - what you need to know
The chancellor in his Autumn Statement announced major changes to stamp duty land tax on residential properties, in force from 4 December 2014. Marlon Appleton outlines what the changes will mean for practititioners
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FeatureCapital thinking
The recent changes to capital allowance rules have drastically affected how purchasers and sellers deal with commercial property transactions. Mark Tighe explains how the property practitioner now has a far more crucial role to play in the process
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NewsCapital allowances update
Capital allowances specialist and Law Society partner, Catax Solutions, provides an update on the new capital allowances regime, five months after the changes came into force
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FeatureScotching SDLT
From April 2015, stamp duty land tax will cease to apply to transactions involving land in Scotland. Jim Hillan explains how the changes will have an impact
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FeatureBlessed relief?
Iles v HMRC is the latest in a series of claims for the capital gains tax private residence exemption. But, as Peter Vaines explains, it is becoming increasingly difficult to determine whether a property is a ‘residence’ at al
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AnalysisSpotlight: CLP Holding Co Ltd v Singh and Kaur
The Court of Appeal considered whether purchasers of VAT-opted freehold property were contractually liable to pay VAT on the purchase price.
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AnalysisUnoccupied properties: tax liabilities
Peter Reekie looks at two recent cases which deal with different possible arguments for potentially avoiding liability for rates on unoccupied properties
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FeatureThe weakest link
Marlon Appleton provides a step-by-step guide to one of the trickiest elements of stamp duty land tax: how the legislation applies to transactions linked by connected persons, in a series, or within a single scheme
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News
New capital allowances practice note
From 1 April 2014 for corporation tax payers and 6 April for income tax payers, capital allowances, which allow for tax relief for fixtures in property, must be identified and documented at the point at which commercial properties are bought or sold, or they will be lost forever. ...
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FeatureStatement of play
Hannah Collins provides an update on some of the property-related measures announced in the Autumn Statement 2013, and how they will affect clients – and their advisers – including charities, foreign investors and residential and commercial landlords
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FeatureStamping out avoidance
As stamp duty land tax reaches 10 years of age, Paul Clark examines its effectiveness, and explains how new anti-avoidance legislation which came into force in July has affected various aspects of the tax
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FeatureFuture trouble
Agreements attempting to give sellers a share in the increase in the value of land after it has been sold are fraught with difficulties. Michael Poulsom highlights some of the potential pitfalls to be avoided by practitioners
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FeaturePushing the envelope
Chris Sykes explains how the government is seeking to prevent the practice by which residential property is held by companies based in tax haven jurisdictions to avoid stamp duty land tax – and warns that ‘de-enveloping’ can have important implications for inheritance tax
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FeatureFace value
The VAT treatment of a transfer of a business as a going concern is a tricky maze to navigate, with lots of pitfalls for the unwary. Marlon Appleton explains how it works in practice and how to avoid the most common mistakes
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FeaturePaper chase
Stephen Jewell of HM Revenue & Customs outlines recent findings on common errors on paper stamp duty land tax returns
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FeatureNon-natural remedies
As part of its clampdown on tax avoidance, the government is planning to introduce two new tax charges on property valued at over £2m and owned via ‘non-natural persons’. Kersten Muller summarises the proposals
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