Business rates reform: Autumn Budget 2024
There was much speculation ahead of the first Labour Budget in 14 years.
Property Tax
Property Tax
Furnished holiday lets: the end of an era
As we know, from 6 April 2025, furnished holiday let properties will, for the most part, be treated as normal property r...
Property capital gains tax: a comprehensive guide
For individuals (including UK resident trustees and personal representatives) who dispose of UK property, capital gains ...
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Landlord contributions to tenants: the commercial aspects of a lease deal
This article supersedes a previous article published in July 2017 ‘Landlord contributions – avoiding the bear traps’....
The impact of leasehold: flats and service charge trusts
The latest data from the Office for National Statistics says there are 5.4 million households in England and Wales occup...
Capital goods scheme: the practical challenges
The capital goods scheme is all about fair play as far as input tax on major building projects is concerned....
Furnished holiday lettings: tax advantages eliminated
UPDATE: Those following the Finance (No 2) Bill 2024 will have seen that the measures to achieve the government's policy...
Residential or non-residential: mixed-use transactions
As the complexity of the stamp duty land tax legislation has grown, so has the number of cases heard at tribunal....
Key Budget decisions: what they will mean in practice.
Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and com...
The true meaning of ‘plant’: some core capital allowance issues
Two capital allowances cases reported at the end of last year address technical issues that are perennially relevant for...