The Prudential case and why it is important for sale and development transactions

The issue Transactions where developers sell some land to a buyer and then build a property on it, are quite common….

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You may not always want incorporation relief

The issue Property business incorporations continue to be a very topical issue. Landlords are keen to incorporate residential portfolios so as…

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Courts rein in HMRC Follower Notice powers

The issue Since 2014 Follower Notices (FNs) have been part of HMRC’s artillery for collecting cash in respect of what they…

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