PROPERTY TAXES

John Shallcross (Blake Morgan) examines the counter-intuitive result in a mixed property SDLT decision.

Stuart Maggs

This year has been a roller-coaster, writes Stuart Maggs (Howes Percival).

Given the kite flying since August, you could expect the real estate industry to take a collective sigh of relief today. Many of the more radical ideas did not come to pass, such as removing the exemption from CGT on selling a main home of a higher...

Sophie Dworetzsky

After much fevered speculation many of the most concerning Budget measures, such as an exit tax or the alignment of CGT and income tax rates, did not transpire. However, a form of mansion tax is to be introduced, (sort of) via the current council tax...

Sophie Dworetzsky

Budget blues, legitimate expectation and crypto matters are among the issues reviewed by Sophie Dworetzsky (Lombard Odier).

Helen Lewis

Helen Lewis (Tolley) considers what planning can be undertaken to maximise the relief available now and in the future.

Max Schofield

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).

Andrew Dixon OBE

Andrew Dixon OBE, founder of Fairer Share, makes the case for the introduction of a proportional property tax.

Anthony Nixon

Anthony Nixon (Paris Smith) argues that a recent case on IHT business property relief, which went in HMRC’s favour, in fact suggests that the restriction of the relief on ‘mainly investment’ grounds has been applied too widely.