Can the 3% SDLT surcharge apply in a transaction that involves non-residential property?
30th October 2020 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Multiple Dwellings Relief (MDR) is now a relatively well known and well used stamp duty land tax (SDLT) relief….
Read more
Is your HMRC enquiry in time?
23rd October 2020 | Posted in Articles, Coronavirus, Stamp Duty Land Tax by Andrew Marr
The issue HMRC have had a lot on their plate recently with all the coronavirus support initiatives and this may have…
Read more
Retained income and ten year charges
16th October 2020 | Posted in Articles, Trusts and Estates by Andrew Marr
The issue In general terms, most trusts established on or after 22 March 2006 are subject to the ‘relevant property’ regime…
Read more
Eamonn hopes to score a Holmes run in HMRC battle
9th October 2020 | Posted in Articles by Andrew Marr
The issue This admittedly cringeworthy title alludes to the fact that Eamonn Holmes is set to appeal his defeat earlier this…
Read more
Dividend tax confusion
2nd October 2020 | Posted in Articles, Business Tax by Andrew Marr
The issue Dividends are generally taxable on the basis of when they are received. This is a basic but important point…
Read more
The Battle of Bosworth and Entrepreneurs’ Relief
28th September 2020 | Posted in Articles by Andrew Marr
For history buffs, the Battle of Bosworth was the last significant battle of the War of the Roses, marking the beginning…
Read more
Spanish property tax traps
18th September 2020 | Posted in Articles, IHT, International Tax by Andrew Marr
The issue Many UK individuals own Spanish property and for many this has been a dream, the realisation of which proves…
Read more
Take care with VAT bad debt relief
11th September 2020 | Posted in Articles, VAT by Andrew Marr
The issue For those VAT registered businesses which do not use the cash accounting scheme (most of them), care needs to…
Read more
Part-exchange SDLT relief for property traders
4th September 2020 | Posted in Articles, Stamp Duty Land Tax by Forbes Dawson
The issue There is a relief for house building companies which acquire properties through part-exchange. The relief Many developers offer purchasers…
Read more
5% hospitality VAT rules may be wider than you think
28th August 2020 | Posted in Articles, VAT by Andrew Marr
The issue A few weeks ago the government announced a temporary cut in the VAT rate from 20% to 5% for…
Read more
