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Home
Residential property
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Residential property
RESIDENTIAL-PROPERTY
M Campbell v HMRC
PPR exemption applied for job-related accommodation
Private client tax in 2024: ch-ch-ch-changes*
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).
Annual Tax on Enveloped Dwellings
David Wright
ATED is an unconventional and surprisingly complicated tax.
David Wright (ATT) recaps the basics and looks at the available reliefs.
SDLT: gardens, grounds and grazing
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.
S and J Holding v HMRC
FTT decides substantial area of land acquired with a house formed part of the grounds and constituted residential property for SDLT.
VAT on residential property development: a case study
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.
M Campbell v HMRC
Upper Tribunal sends PPR appeals back to the FTT.
S Modha v HMRC
Residential SDLT rates applied to purchase of a house with eight-acre field.
The residential property developer tax
Lisa Bevan
The consultation for the new residential property developer tax launched on 29 April. Lisa Bevan (Taylor Wessing) summarises the proposals and considers the questions that remain.
The new SDLT surcharge: stamping on foreign buyers
Sean Randall
Sean Randall (Blick Rothenberg) examines the draft legislation that will introduce an SDLT surcharge for foreign buyers of residential property from April 2021.
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EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 26 September 2025
HMRC to restart direct recovery of tax debts
Tax agents legislation misses the target, says ICAEW
HMRC issue guidance on international employee earnings
Reserved investor funds: new technical note
CASES
Read all
T Pawar v HMRC
MBP Europe Ltd v HMRC
Circleplane Ltd v HMRC
Other cases that caught our eye: 26 September 2025
The Prudential Assurance Company Ltd v HMRC
IN BRIEF
Read all
More on s 455
What if HMRC win in Hotel la Tour?
Supreme Court in Prudential Assurance
The hidden costs of a cap on lifetime gifting
SDLT and the funding of a purchase by a partner
MOST READ
Read all
P Collingwood v HMRC
The hidden costs of a cap on lifetime gifting
The future of international tax reform
UK-Vietnam tax treaty updated
The Prudential Assurance Company Ltd v HMRC