Property tax

Tax | Structures and buildings allowances: what you need to know

Structures and buildings allowances (SBAs) can be claimed for expenditure incurred on the construction of commercial buildings. Stephen Relf, deputy content manager – tax, Croner-i, explains how to claim the tax relief

17 Aug 2022

Tax

Tax | Tax reliefs on furnished holiday lets explained

Furnished holiday lets in the UK offer a number of tax benefits, but could be too complicated for owners to take advantage of, Saffery Champness warns

16 Aug 2022

Tax

Property tax

HMRC

Tax | Over 650,000 bonuses paid through ISA scheme

So far this year over £35m of bonuses have been paid out to first-time buyers purchasing over 17,500 properties

11 Aug 2022

Tax

Property tax

Tax | Q&A: selling trading premises and capital gains tax

In this week’s Q&A, Croner-i tax adviser Amaira Badat considers the capital gains tax (CGT) calculation for corporation tax purposes when selling trading premises

9 Aug 2022

Tax

Business tax

Property tax

Tax | Q&A: rollover relief on furnished holiday lets

In this week’s Q&A, Croner-i tax adviser Ibrahim Nalla, explains the ins and outs of claiming rollover tax relief on furnished holiday lets

2 Aug 2022

Tax | Cornwall’s extra council tax on second homes delayed

Cornwall Council will not be given new powers to double down on second home owners, with plans to charge extra council tax delayed for at least two years

28 Jul 2022

Tax

Property tax

Tax | Overseas owners can register property from 1 August

Companies House has confirmed that the Register of Overseas Entities will open for registrations for property owners based overseas from 1 August 2022

28 Jul 2022

Tax | Book a place on our CGT & SDLT residential property webinar

Recent tax cases have highlighted a number of issues relating to capital gains tax (CGT) and stamp duty land tax (SDLT) on residential property

27 Jul 2022

Tax

Property tax

Tax planning

Tax | Trustees lose £1.7m business property relief claim

Two trustees have lost a case in the First Tier Tribunal over a dispute about whether a claim for business property relief was allowable after HMRC ruled it out

26 Jul 2022

Tax

Property tax

Case reports

Tax | Q&A: stamp duty issues on replacing main residence

In this week’s Q&A, Kabita Tank, tax adviser at Croner-i, considers whether the higher rate stamp duty land tax rate is reclaimable if a property owner quickly changes status of additional purchase

26 Jul 2022

Tax

Property tax

Tax compliance

Tax | Capital gains tax rules for divorcing couples changing

The government is changing the rules so that divorcing couples no longer need to settle their estates within a year and face capital gains tax bills

21 Jul 2022

Tax | Welsh raise record £414m from property taxes

The tax take from property sales in Wales has hit a record £414.3m for the year end 2021-22, with nearly a quarter raised from the higher rate of land transaction tax (LTT)

15 Jul 2022

Tax

Property tax

Tax | Q&A: capital gains tax and non-residents

In this week’s Q&A, Croner-i tax adviser Julian Payne, considers the tax compliance issues for non-residents when facing capital gains tax on disposal of business assets

5 Jul 2022

Tax | VAT on property: how to make a claim

Phuong Nguyen, VAT consultant at Croner-i, explains the nuances of VAT charges when developing new property and how to make a claim

16 Jun 2022

Tax | MTD for income tax pilot opened up to more taxpayers

HMRC plans to extend the pilot for Making Tax Digital (MTD) for income tax self assessment, opening up the pilot to more self employed workers and landlords

15 Jun 2022

Tax | Q&A: business asset disposal relief and holiday lets

In this week’s Q&A, David Woolley, tax consultant at Croner-i, considers the tax compliance issues when using business asset disposal relief for furnished holiday lettings

14 Jun 2022

Tax | Structures and buildings allowances: what you need to know

Tax | Tax reliefs on furnished holiday lets explained

Tax | Over 650,000 bonuses paid through ISA scheme

Tax | Q&A: selling trading premises and capital gains tax

Tax | Q&A: rollover relief on furnished holiday lets

Tax | Cornwall’s extra council tax on second homes delayed

Tax | Overseas owners can register property from 1 August

Tax | Book a place on our CGT & SDLT residential property webinar

Tax | Trustees lose £1.7m business property relief claim

Tax | Q&A: stamp duty issues on replacing main residence

Tax | Capital gains tax rules for divorcing couples changing

Tax | Welsh raise record £414m from property taxes

Tax | Q&A: capital gains tax and non-residents

Tax | VAT on property: how to make a claim

Tax | MTD for income tax pilot opened up to more taxpayers

Tax | Q&A: business asset disposal relief and holiday lets

Technical Alerts

Direct Tax | Case report: SDLT avoidance-scheme assessments valid

Direct Tax | Case report: SDLT discovery assessment confirmed

Indirect Tax | HMRC issue NRSDLT surcharge impact assessment

Direct Tax | Autumn Budget 2021: Stamp taxes

Direct Tax | WRA revise technical guidance on LTT

Indirect Tax | LBTT operational update for agents published

Indirect Tax | HMRC update SDLT guidance

Indirect Tax | WRA updates LTT guidance

Direct Tax | Case report: SDLT: existence of woodland did not give rise to mixed use

Direct Tax | Case report: Discovery assessment on SDLT avoidance-scheme users invalid

Direct Tax | Case report: Another claim for SDLT multiple-dwellings relief falls at the first fence

Direct Tax | Case report: Separate auxiliary buildings not suitable for use as single dwelling

Direct Tax | Case report: SDLT: claim for multiple-dwellings relief for additional building fails

Direct Tax | Case report: SDLT: claim for multiple-dwellings relief for additional building fails

Direct Tax | Case alert: SDLT: Claim for multiple-dwellings relief for additional building fails

Direct Tax | Case alert: Discovery assessment out of time on SDLT avoidance-scheme users