PROPERTY TAXES

Revenue Scotland’s latest Land and Buildings Transaction Tax (LBTT) Technical Bulletin contains articles on first-time buyer relief, additional dwelling supplement, group relief and ‘share pledges’, and three-yearly reviews of commercial leases.

Harriet Revington

Peter Jackson

Peter Jackson and Harriet Revington (Taylor Wessing) review the eagerly anticipated draft legislation.

The Tribunal Procedure (Amendment) Rules, SI 2018/511, provide that appeals from decisions of the Property Chamber of the First-tier Tribunal are to be determined by the Lands Chamber of the Upper Tribunal, rather than by the Tax and Chancery Chamber of the Upper Tribunal.

Edd Thompson

Edd Thompson (Tolley) assesses the pros and cons.

Andrew Goldstone

Annie Bouch

Andrew Goldstone and Annie Bouch (Mishcon de Reya) provide a round-up of the major tax developments affecting private clients this year.

Claudia Whibley

Jonathan Shankland

Jonathan Shankland and Claudia Whibley (RadcliffesLeBrasseur) use practical examples to illustrate the workings of the new residence nil rate band which came into force last month.

Helen Adams

Helen Adams (BDO) takes a closer look at the new powers to investigate the UK tax paid by offshore developers of UK land and buildings.

Andrew Evans

Andrew Evans (Geldards) examines the provisions in the Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Bill.

Michael Thomas KC

Michael Thomas (Pump Court Tax Chambers) examines the new legislation in Finance Bill 2016 governing sales of UK land.

Arabella Murphy

Arabella Murphy (Maurice Turnor Gardner) considers the judgment in Bainbridge, where an application to rescind mistaken transfers of farmland to a trust was complicated by the fact that some of the land had been sold.

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