Features and articles from ICAEW on taxation related to the taxation of properties in the UK tax regime.
20 January 2020: business rates have been a millstone for bricks and mortar businesses for decades. It’s time to rethink a broken system
Sofia Thomas explains the tax treatment of the main home on divorce or separation, covering the reduction in period of deemed occupation, loss of lettings relief, changes to the transfer of ownership provisions and making an election, among other things.
Landlords with unlet unoccupied commercial properties will welcome a High Court ruling that a scheme allowing them to avoid paying business rates on them is not unlawful on grounds of public interest.
A recent case has shown how increasingly punishing HMRC are being over the 'mixed-use' rate for Stamp Duty Land Tax.
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These are some of the issues and concerns which the GP sector are facing.
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In times of continuing changing partnerships, we see many property transactions within GP partnership accounts, there are several key areas to be aware of.
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Julie Butler and Fred Butler look at factors driving the profitability of woodland together with a reminder of the tax reliefs and exemptions available. They go over commercial woodland, inheritance tax, APR and BPR and when woodland activity is farming, among other things.
The case for updating the UK’s business rates system seems overwhelming, but what change should be implemented?
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Sue Moore summarises the key recommendations from the Office of Tax Simplification’s review on inheritance tax, the administration and technical aspects.
Draft legislation from the Budget has continued to evolve and a particularly relevant section for the agricultural sector has now been published, in the form of changes to prevent landlords from exploiting main residence relief allowances.