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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.

The profitability of woodland

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Julie Butler and Fred Butler 01-11-2019

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.

Summarising the OTS report on Inheritance Tax Simplification

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Sue Moore 10-09-2019

Sue Moore summarises the key recommendations from the Office of Tax Simplification’s review on inheritance tax, the administration and technical aspects.

Changes in private residence reliefs

David Missen Farming and Rural Business Community News 09-09-2019

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.

Changes in capital gains tax on private residences

Rebecca Benneyworth Taxline 12-08-2019

Rebecca Benneyworth, vice chairman of the Tax Faculty, explores the forthcoming changes to capital gains tax on private residences, focusing on the 30-day payment window and giving practical examples.

ICAEW CAAV annual dinner

Liz Peters Farming and Rural Business Community News 07-06-2019

We had the pleasure of hosting this year’s annual dinner at the Institute on 16 April 2019.

Spring Statement 2019

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Jane Moore Taxline 17-04-2019

Jane Moore rounds up the tax items from the Spring Statement 2019, including Making Tax Digital, structures and buildings allowance, tax avoidance and evasion, national minimum wage, apprenticeship levy and forthcoming papers over the rest of the year.

SDLT payment window reduced

04-04-2019

For transactions with an effective date falling on or after 1 March 2019, the due date for payment of the SDLT has changed to 14 days.

Rollover and replacement potential

Julie Butler Farming and Rural Business Community News 21-02-2019

Julie Butler F.C.A explains the rollover and replacement process for farm owners.

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