Nicola Westbrooke reviews the Budget 2011 Tax Proposals
Melissa Malins and Philip Spencer explain how to mitigate tax liabilities on UK property purchases
Patrick Cannon provides your guide to the new regime, which has so far received little publicity from HMRC
Marc Selby considers that this commonly held assumption is not always correct
Richard Bertini and Philip Spencer consider the emergence of new providers of real estate mezzanine finance and the tax issues this can present
Sara MacCullum identifies the tax issues that matter in 2010 for commercial property transactions
Your refresher guide, by Simon Groom
Inheritance tax: business property relief
Revenue & Customs Brief 33/10 discusses changes to the exclusion of the ‘option to tax’ on supplies of buildings to be used solely for a relevant residential or relevant charitable purpose (VATA 1994 Sch 10 paras 5-7).
Revenue & Customs Brief 31/10 sets out HMRC’s position following the Court of Appeal judgment in InsuranceWide.com Services Ltd v Revenue and Customs Comrs; Revenue and Customs Comrs v Trader Media Group Ltd [2010] STC 1572.