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.
HMRC re-published Revenue & Customs Brief 39/09 as Brief 32/10 to flag a change in the department’s interpretation of the rules applying the VAT zero rate to new buildings used for a relevant charitable purpose, along with the withdrawal of concession 3.29, the ‘switching areas’ concession an
Camilla Spielman comments on where we are now with Property Authorised Investment Funds
Review of the Budget by Nicola Westbrooke
Your impartial need-to-know guide to the coalition Government's emergency Budget
Review of budget proposals by Nicola Westbrooke