HMRC attack property leaseholders who buy the freehold

The issue As stories of homeowners being caught out by unfair leasehold practices become more common, it is likely that many…

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Can sellers benefit from stamp duty land tax (SDLT) planning?

The issue In literal terms SDLT is a cost for a buyer of property, but this is overly simplistic. In economic…

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Where are we with Alternative Dispute Resolution (ADR)?

What is Alternative Dispute Resolution (ADR)? In a tax context, ADR has now been around for a few years but is…

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Employee Shareholder Status (ESS) shares not pooled

The issue ESS was an arrangement under which employees entered into agreements to vary their employment rights in consideration for the…

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