Peter Vaines asks if ATED is tax deductible
Peter Vaines comments on the operation of CGT on non-residents and ATED
For private clients, this Budget was ‘one of the most disturbing of recent times’, writes Robert Field.
Nigel Popplewell reviews the Budget changes, including the reduced thresholds for the ATED and 15% SDLT rate.
HMRC’s recently published guidance on SDLT and de-enveloping transactions is distinctly unhelpful, writes Marc Selby
The new tax policy on property will create unbelievable complexity, warns Peter Vaines
Wendy Walton and Miranda Chamberlain review recent developments in the private client arena, which include alternate dispute resolution, an update on ATED, HMRC’s let property campaign, and the FTT decision on discovery assessment in the Michael Freeman case
Jeff Webber answers a query on ATED property rental business relief.
A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Whiscombe explains why it is another busy month for those advising SMEs; David Harkness warns on annual payments, ‘an anachronism for commercial transactions’; and Daniel Lyons highlights the uncertainty over aggregates levy exemptions faced by businesses.
Charles Goddard answers a query on the impact of the annual tax on enveloped dwellings on a property developer