I would anticipate that in due course the increase in SDLT at £2m will be priced into the market. In the short term there is likely to be a dampening of demand.

Will the proposals for financing the removal of Grenfell-style cladding affect community-led housing groups?

As Residential Property Developer Tax ("RPDT") has now begun, it's worthwhile reminding ourselves of the key points surrounding it.

As expected following the Chancellor's comments over the weekend, the Stamp Duty Land Tax (SDLT) focus was very much on expensive residential properties and most of the SDLT measures are concerned with residential properties over £2 million.

Business rates are a significant overhead for many businesses, so it is not surprising that many companies appeal their rates liability.

The Court of Appeal has delivered a landmark judgment that fundamentally changes the landscape for business rates mitigation strategies involving empty commercial properties. The ruling scrutinizes arrangements where property owners grant short-term leases to rates mitigation companies that place worthless items on premises solely to trigger empty property relief, applying the 'Ramsay principle' to determine whether such transactions serve genuine commercial purposes beyond tax avoidance. This decision over

The Planning Inspectorate has considered what constitutes a "village" for the purposes of paragraph 145 e) of the NPPF in the context of a planning appeal in relation to an application for the construction...

The ATED regime currently applies to UK residential properties worth more than £2m which are owned, purchased or sold by certain non-natural persons.

The introduction of a form of 'mansions tax' was well trailed.

The ATED charge initially applied to UK residential properties held in corporate and similar structures if worth more than £2m in April 2012, or at acquisition if later.

Business property relief (BPR) can potentially save IHT relief at 40% so an individual with business assets worth £1m could save tax of £400,000 by ensuring that BPR is available.

In Raftopoulou, the defence of reasonable excuse could not apply to a late claim for repayment of tax.

The surprise election result has removed some potential tax increases, but a variety of delayed tax measures and manifesto promises remain.

HMRC has revisited its policy on property assets transferred as going concerns in R&C Brief 27/14. This is a follow up on Brief 30/12, from a full 18 months ago.

In 2012, a 15% Stamp Duty Land Tax (SDLT) charge was introduced to discourage the use of companies and other non-natural persons (such as partnerships...

The UK government has announced that it will be looking at whether any changes are needed to current stamp duty land tax rules.

The deadline for the submission of the second UK set of tax returns under the Annual Tax on Enveloped Dwellings regime will soon be with us.

I am thinking of buying a flat in London for my daughter who is going to start university in September.

I own a holiday home which I let out for part of the year. I want to sell it and buy a larger holiday property which I will also rent out.

Following negotiations, a vote in favour of leaving the EU could have significant implications for direct and indirect tax in the UK.