How to avoid 60-day capital gains tax (‘CGT’) reporting on UK residential property

The issue On 6 April 2020 HMRC introduced a new reporting requirement for individuals disposing of UK residential property. This involved…

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SDLT on six or more properties in linked transactions

The issue It is generally well understood that SDLT is charged at higher rates for residential property than for non-residential (or…

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Overpayment relief for companies

The issue When we take on new corporate clients, it is not unusual for us to identify various errors in previously…

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