An HMRC campaign targeted at increasing the tax take from properties which are let out is making slow progress, so far producing under a third of the yield expected, and with only a handful of landlords coming forward to make a disclosure, according to analysis by Saffery Champness

In our regular Q&A series from Croner Taxwise, tax adviser, Sohail Butt explains how much of the gain will qualify for Principal Private Residence Relief when selling a property

HMRC has announced technical changes to interest restriction rules ‘to make sure the regime works as intended’ in line with the OECD’s Base Erosion and Profit Shifting (BEPS) framework

HMRC has announced relief for housing co-operatives from Annual Tax on Enveloped Dwellings (ATED) and Stamp Duty Land Tax (SDLT)

HMRC has issued draft legislation for 2% additional stamp duty land tax (SDLT) for non-UK resident purchasers of residential property, set to be introduced from 1 April 2021 and forecast to raise £250m over five years

The Scottish government is to cut the rate of its devolved Land and Buildings Transaction Tax (LBTT) from this week, after Chancellor Rishi Sunak announced a limited time reduction in stamp duty land tax (SDLT), as part of plans to revitalise the housing market

In our regular Q&A series from Croner Taxwise, VAT adviser, Priyesh Mistry explores the VAT implications on the acquisition of land and the additional work carried out to repurpose that land for a car park, how much input tax can be recovered?

Covid-19 has prevented access to land and property of significant national value, but HMRC is granting owners leeway over its tax incentive scheme, say Withers’ Charlie Tee and Louise Williamson

In our regular Q&A series from Croner Taxwise, senior VAT consultant, Hilary Budd explains how reduced rate VAT relief for the refurbishment of empty residential premises can be applied to first and second empty homes

RSM tax partner Chris Etherington highlights the tax allowances for working from home, but warns against designating a room solely as an office

In our regular Q&A series from Croner Taxwise, VAT advice consultant, Sally Atkins explains the background of HMRC’s extension to the notification period for notifying an Option to Tax (OTT)

The Chartered Institute of Taxation (CIOT) is asking the government to consider delaying changes to capital gains tax rules in relation to home sales, to take account of the impact of Covid-19 on the property market

The estimated number of residential property transactions in April was 53.4% lower than April 2019 and 46.1% lower than the previous month this year, as coronavirus restrictions brought the housing market to a halt, HMRC statistics reveal 

In our regular Q&A series from Croner Taxwise, VAT adviser, Tony Chamberlain explores the tax implications of deferring rent payments during the Covid-19 pandemic

From 6 April, new capital gains tax rules will have a significant impact on the amount of capital gains tax paid by landlords, who will now need to pay it within 30 days