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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.

It’s time to shake up business rates

David Adams 20-01-2020

20 January 2020: business rates have been a millstone for bricks and mortar businesses for decades. It’s time to rethink a broken system

Exploring the tax treatment of the main home upon divorce

Sofia Thomas Taxline 10-01-2020

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.

SDLT mixed use – beware the traps

Farming and Rural Business Community 13-12-2019

A recent case has shown how increasingly punishing HMRC are being over the 'mixed-use' rate for Stamp Duty Land Tax.

Property issues facing the GP sector

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05-12-2019

These are some of the issues and concerns which the GP sector are facing.

Property issues - top tips

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Sally Sidaway Healthcare Community Newsletter 04-12-2019

In times of continuing changing partnerships, we see many property transactions within GP partnership accounts, there are several key areas to be aware of.

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.

Rate of change

04-10-2019

The case for updating the UK’s business rates system seems overwhelming, but what change should be implemented?

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.

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