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Property tax - articles

Features and articles from ICAEW on taxation related to the taxation of properties in the UK tax regime.

HMRC relief statistics: costs in line with tax receipts

ICAEW 18-01-2023

The annual release of tax relief statistics, published on 12 January 2023, shows a significant rise in the cost of some reliefs. However, overall, the percentage increase in cost between 2020/21 and 2021/22 was less than the increase in tax receipts over the same period.

Tax news in brief 18 January 2023

17-01-2023

Highlights from the broader tax news for the week ending 18 January 2023, including: Finance Act Royal Assent; Agent Maintainer Team; ATED revaluations; changes to HMRC statistics publications; and administration of Scottish income tax.

Landlords looking to sell must prepare for their tax reporting obligations

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Gillian Banks, member of the Tax Faculty’s Private Client sub-committee and a volunteer for charities TaxAid and Tax Help for Older People Taxline 12-01-2023

Whether they’re selling due to changes in the tax regime or simply because of market conditions, landlords looking to offload residential property need to be prepared to meet their CGT compliance obligations, says Gillian Banks.

What are the tax rates and changes for 2023/24?

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ICAEW 30-11-2022

With three ‘fiscal events’ this Autumn alone, now is a good time to take stock of the tax changes coming in 2023/24. Whilst we don’t have a complete picture of all taxes, and there may be more information in the March 2023 Spring Budget, we have summarised how to advise so far.

Tax news in brief 30 November 2022

30-11-2022

Highlights from the broader tax news for the week ending 30 November 2022, including: registering a client for VAT as an agent; the latest advisory fuel rates; wet signatures not required for IHT100 forms; changes to IHT400 forms; ATED relief for “Homes for Ukraine”; and details of benefit and pension rates for 2023/24.

Valuation Office Agency releases 2023 draft rating list

ICAEW 29-11-2022

Businesses with premises in England and Wales should check the list to ensure revaluations carried out by the Valuation Office Agency (VOA) are accurate. This will enable them to budget for any increased rate liabilities, before they come into force in April 2023.

Autumn Statement: Threshold freezes create stealth tax increases

ICAEW 17-11-2022

The Chancellor has confirmed that headline rates of income tax and capital gains tax (CGT) will remain at their current levels. However, there were various reductions in key thresholds and allowances, and several others were frozen for longer than previously announced.

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