Paper for paper transactions and ‘lost’ deal costs
30th January 2023
Posted in Articles, Capital Gains Tax by Andrew Marr
The issue It is fairly common for a capital gains tax liability to be deferred under section 135 TCGA 1992 when…
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It pays to return to your rental property
20th January 2023
Posted in Articles, Principal Private Residence Relief by Andrew Marr
The issue It is fairly common for a property owner to rent out a house that was formerly used as their…
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Ascertainable contingent consideration and foreign currency
13th January 2023
Posted in Articles by Andrew Marr
The issue When an asset is disposed of, some consideration may be ascertainable but contingent on a future event. If this…
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Grazing agreements are good for SDLT
6th January 2023
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue For higher value property transactions, it is generally preferable to be able to apply non-residential rather than residential stamp…
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