RESIDENTIAL-PROPERTY

The case of Mudan has likely closed the door on claims that unsound properties qualify for non-residential rates of SDLT, writes Max Schofield (Devereux Chambers).

Option arrangement qualified for property development relief from ATED but not relief from SDLT higher rate for companies

PPR exemption applied for job-related accommodation

Alyssa Haggarty

Claire Weeks

Changes to non-doms and IHT have dominated the year, but there have also been some interesting cases, write Claire Weeks and Alyssa Haggarty (Maurice Turnor Gardner).

David Wright

ATED is an unconventional and surprisingly complicated tax. David Wright (ATT) recaps the basics and looks at the available reliefs.

Max Schofield

Max Schofield (Devereux Chambers) reviews recent case law on whether land sold with the property is ‘non-residential’, rather than part of the grounds of the house, for SDLT purposes.

FTT decides substantial area of land acquired with a house formed part of the grounds and constituted residential property for SDLT.

Michael Ridsdale

Gemma Williams

Michael Ridsdale and Gemma Williams (Wedlake Bell) illustrate how to ensure certainty of tax treatment on the structuring of a residential property development.

Upper Tribunal sends PPR appeals back to the FTT.

Residential SDLT rates applied to purchase of a house with eight-acre field.

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