Who were the Budget’s inheritance tax (IHT) winners?

The 30 October budget was for many people an IHT nightmare. Business and farm owners saw IHT reliefs which had previously…

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Construction work can be subject to stamp duty land tax (SDLT)

It is fairly common for a lease to include an obligation to construct a building on the land which is the…

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Section 455 loophole closed in the Budget

A slightly below the radar announcement was made in the 30 October Budget relating to the closure of a loophole in…

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