The trust registration service has been upgraded and the new registration deadlines have been announced. The FTT found that mixed-use woodland should be treated as a residential property for the purposes of SDLT. There is news of steps being taken by overseas buyers to attempt to reduce their SDLT bill. France appears to be trying to overrule the European Succession Regulation in relation to children’s inheritances. The FTT finds that HMRC cannot justify reading words into a tax statute under the guise of taking a purposive approach unless there is an obvious drafting error in the statute. HMRC closes its unit investigating family investment companies. And in Dukeries Healthcare Ltd, the FTT finds against a taxpayer who applied to set aside a tax scheme on the grounds of mistake, when the scheme failed to work.
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The trust registration service has been upgraded and the new registration deadlines have been announced. The FTT found that mixed-use woodland should be treated as a residential property for the purposes of SDLT. There is news of steps being taken by overseas buyers to attempt to reduce their SDLT bill. France appears to be trying to overrule the European Succession Regulation in relation to children’s inheritances. The FTT finds that HMRC cannot justify reading words into a tax statute under the guise of taking a purposive approach unless there is an obvious drafting error in the statute. HMRC closes its unit investigating family investment companies. And in Dukeries Healthcare Ltd, the FTT finds against a taxpayer who applied to set aside a tax scheme on the grounds of mistake, when the scheme failed to work.
If you are not a subscriber, subscribe now to read this content.
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