Can the 3% SDLT surcharge apply in a transaction that involves non-residential property?

The issue Multiple Dwellings Relief (MDR) is now a relatively well known and well used stamp duty land tax (SDLT) relief….

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Is your HMRC enquiry in time?

The issue HMRC have had a lot on their plate recently with all the coronavirus support initiatives and this may have…

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Retained income and ten year charges

The issue In general terms, most trusts established on or after 22 March 2006 are subject to the ‘relevant property’ regime…

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Eamonn hopes to score a Holmes run in HMRC battle

The issue This admittedly cringeworthy title alludes to the fact that Eamonn Holmes is set to appeal his defeat earlier this…

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Dividend tax confusion

The issue Dividends are generally taxable on the basis of when they are received. This is a basic but important point…

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