Nicola Westbrooke and Simon Yeo report that HMRC has listened constructively to criticisms made when the punative 15% SDLT charge was devised
A number of anti-avoidance measures announced in last week’s Budget will take effect from Budget day, 20 March, and a measure to counter stamp duty land tax avoidance will take effect for transfers of rights taking place on or after 21 March 2012.
Karen Davidson examines the proposed replacement for SDLT in Scotland and the likely implications for the Scottish real estate market
Experts at Deloitte examine the tax issues for retail businesses. Abdul Nabi (Marks & Spencer) and Jan McLeish (Sainsbury's) provide in-house views.
Priya Dutta answers a query on the corporate taxation of residential property.
Natalie Coope and Natasha Kaye review the draft property business reliefs in respect of the new taxes on high-value residential property.
Marc Selby suggests that the draft sub-sale relief legislation is at odds with the government's tax simplification programme.
James Meakin answers a query on the tax issues for an offshore property investment company.
Charge will extend ‘for consistency’ to gains accruing from 6 April 2013 to UK resident non-natural persons
The 31 January deadline dominates the workload for private client advisers but, as David Barton explains, the Autumn Statement and draft 2013 Finance Bill has brought pension planning and the restructuring of property ownership to the fore.