Averdieck Case Analysis: Navigating SDLT and Public Rights of Way
The recent Tribunal decision highlights the importance of considering public rights of way for Stamp Duty Land Tax (SDLT) classification. Property owners and advisers must assess these factors carefully, emphasizing the need for professional guidance to ensure compliance and minimize...
Horton Hall SDLT Case: Residential vs. Non-Residential Dispute
The tribunal ruled against an appeal seeking a Stamp Duty Land Tax refund, affirming that fields surrounding Horton Hall constituted residential property as appendages to the estate, dismissing claims of non-residential use at the transaction date.
The Ramsay Principle: Shaping UK Tax Law
The Ramsay Principle in UK tax law emphasizes examining complex transactions holistically, challenging artificial steps aimed solely at tax avoidance. Its evolution underscores the need for comprehensive analysis to determine tax implications, ensuring fairness and transparency in tax practices.
Beware of Self Assessment Scams: HMRC Warns of Phishing Surge
With the approaching deadline for Self Assessment tax returns, HMRC warns of rising scams targeting taxpayers through emails, texts, and calls. Vigilance against fraudulent attempts mimicking official HMRC communications is crucial to safeguard personal information and finances.
Self Assessment Tax Returns – A Complete Guide
If your income tax is not automatically deducted, you are required to submit the Self-Assessment Tax Return to HMRC to avoid paying any unnecessary penalties.
L-L-O Contracting Ltd vs HMRC: A Case Study of Multiple Dwellings Relief
This article discusses a recent SDLT and MDR case, exploring the term "mistake" in tax relief claims with an emphasis on the importance of meeting legal requirements and the impact on eligibility for repayment.
UK Property Income Soars to £48.8 Billion for Landlords
Unincorporated Landlords reported a total property income of £48.8 billion, a substantial increase from £46.3 billion in the previous year.
Navigating HMRC BIK Policy on Home EV Charging Costs
This article discusses HMRC's recent policy shift, exempting Benefit In Kind (BIK) tax charges for employers reimbursing employees for home electric vehicle charging costs, encouraging the adoption of electric vehicles and promoting sustainability.
Espalier Vs HMRC: Higher SDLT & Mixed Used Property
The Espalier Ventures Property (Lansdowne Road) Ltd. vs. HMRC case underscores the higher Stamp Duty Land Tax (SDLT) rate application, ruling that garages were part of a dwelling under the FA03 Para 18(3) and rights to communal gardens were linked...
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