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 (Tolley) assesses the pros and cons.
Andrew Evans (Geldards) examines the provisions in the Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Bill.
Michael Thomas (Pump Court Tax Chambers) examines the new legislation in Finance Bill 2016 governing sales of UK land.
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.
Michael Thomas (Pump Court Tax Chambers) looks at the rules introduced in the recent Budget intended to ensure that profits from a trade dealing in or developing UK land are always chargeable to UK corporation tax or income tax.
Matthew Shayle (Burges Salmon) answers a query on the post-April 2017 benefits of a holding structure governing the ownership of a London property lived in by a non-UK domiciled individual.