SDLT

VAT exemption on subscription fees: Where an organisation has aims of a philosophical, philanthropic or civic nature, subscription fees paid to it by its members are exempt from VAT. How does this rule apply to subscriptions paid by members to the...

2023 may have lacked the drama of 2022, but Jemma Dick reckons we deserved a quiet-ish year ahead of the fun and games of the general election in 2024.

The SDLT partnerships rules are complex, with many areas of uncertainty. Adam Kay and Susan Dennis (Saffery) review some of the traps to be aware of.

The meaning of ‘land transaction’ is more important than ever. Paul Clark (Cripps) and John Shallcross (Blake Morgan) explore the issues, with examples.

Leigh Sayliss (Memery Crystal) considers the effects that changes in one linked transaction can have on others.

If a property is to be de-enveloped, the tax implications should be considered holistically and all the relevant taxes should be addressed. Marc Selby (Laytons) explains how the transaction should be structured.

Accounting standards and taxable profit: In Hart St Maltings Ltd v HMRC [2023] UKFTT 860 (TC) (12 October 2023), a company was a small property developer that had purchased a building for conversion into two separate properties and at the end of the...

The BlueCrest salaried members case, three HMRC victories on SDLT and three recent taxpayer wins on penalties. Edward Reed and Thomas Schlee (Macfarlanes) review recent developments in the private client world.

Residential SDLT rates applied to purchase of a house with eight-acre field.