Simon Yeo and Billal Malik consider the judgment in St Matthews (West) Ltd and others v HMRC on the legality of retroactive legislation.
Retrospective legislation and ECHR
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.
High-end property sales are fuelling the government’s tax take, says the London-based chartered accountancy firm Blick Rothenberg LLP, after February’s tax statistics were released.
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
HMRC’s recently published guidance on SDLT and de-enveloping transactions is distinctly unhelpful, writes Marc Selby
Simon Yeo reflects on HMRC’s recent guidance on how the SDLT anti-avoidance in FA 2003 s 75A applies to financing around distributions of property to shareholders
Your guide to the key measures
Shimon Shaw answers a query concerning SDLT on a residential development.