Natalie Coope and Natasha Kaye review the draft property business reliefs in respect of the new taxes on high-value residential property.
Guidance will be published alongside the Finance Bill on 28 March
Draft up-rating regulations set out new maximum rates for 2013/14
FA 2011 provisions apply to returns made in 2013
The money ‘went round in a circle from start to finish’
Claim was ‘an abuse of a scheme designed to help charities in need’
ACCA's head of taxation asks: ‘Where do you draw the line?’
The focus should be on current and future behaviour, says PwC
SI 2013/267
SI 2013/263