A share in the freehold
When marketing a flat, estate agents will often say that the seller also has a share in the freehold. In pract...
When marketing a flat, estate agents will often say that the seller also has a share in the freehold. In pract...
Multiple dwellings relief is available for purchasers of residential property who acquire interests in more th...
In July 2020, Chancellor Rishi Sunak requested that the Office of Tax Simplification review capital gains tax:...
In October 2020, LITRG published a website arti cle ‘Thinking of se tti ng up a limited company? Pause and Thi...
Business asset disposal relief (previously known as entrepreneurs’ relief) has many critics. ...
Stamp duty land tax (SDLT), being a mechanically transactional tax by nature, should in theory be a relatively...
Those tax practitioners who frequently deal with long running domicile enquiries with HMRC were no doubt await...
As widely expected, the chancellor announced in his Budget speech on 3 March 2021 that both the Coronavirus Jo...
Chancellor Rishi Sunak has certainly delivered his two Budgets in extraordinary circumstances. ...
The transfer of assets abroad (TAA) legislation is one of those long-established anti-avoidance provisions tha...