ICAEW.com works better with JavaScript enabled.

Stamp duty land tax

Frequently asked questions from Abbey Tax on stamp duty land tax.

Offsetting earlier losses from property rental against future profits

Premium Content: This is exclusive item - please log in or subscribe to view this item.

May 2019

FAQ on whether a client can set the property losses brought forward against the profits from a newly acquired rental property. He previously rented out a residential property in the UK, but sold it in 2012-13 and declared the capital gain on sale on that year’s tax return. He made a loss that year, which has been carried forward since.

VAT zero rating on services carried out for a disabled customer

Premium Content: This is exclusive item - please log in or subscribe to view this item.

May 2019

FAQ on whether a client, who is a central heating engineer, is correct in stating that work they carried out to install a new central heating system in the home of a disabled person is eligible for zero rating.