Features and articles from ICAEW on taxation related to the taxation of properties in the UK tax regime.
We had the pleasure of hosting this year’s annual dinner at the Institute on 16 April 2019.
Andrew Ayre looks at the effects of The Scottish Parliament's ability to vary the rate of income tax.
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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.
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.
An important decision was made at a First-tier Tribunal in the case of PN Bewley Ltd V HMRC.
Landlords with unlet, unoccupied commercial properties will welcome a Court of Appeal ruling that a scheme allowing them to avoid paying business rates on them is valid and lawful.
Julie Butler F.C.A explains the rollover and replacement process for farm owners.
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As the Finance Bill enters its final stages, Lindsey Wicks provides a comprehensive list of what it contains.
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Julie Butler of Butler & Co considers the case of HMRC v The Personal Representative of Maureen Vigne on business property relief.
Steven Bone explores the unexpected tax relief for buildings unveiled in the 2018 budget.