The issue It is fairly common for a capital gains tax liability to be deferred under section 135 TCGA 1992 when…Read more
The issue It is fairly common for a property owner to rent out a house that was formerly used as their…Read more
The issue When an asset is disposed of, some consideration may be ascertainable but contingent on a future event. If this…Read more
The issue For higher value property transactions, it is generally preferable to be able to apply non-residential rather than residential stamp…Read more
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