The First-tier Tribunal has dismissed an appeal against a CGT assessment for £1,087,413.68, upholding HMRC’s determination that the appellant was UK...
The First-tier Tribunal has dismissed an appeal against HMRC’s contention that certain inheritance tax (IHT) planning arrangements (“Arrangements”) entered into...
The Stamp Duty Land Tax (Temporary Relief) Act 2023 (see https://claritaxnews.com/capital-taxes/sdlt-mps-agree-to-reverse-threshold-increase-from-april-2025/) received Royal Assent on 9 February 2023. The Act...
March 2023
IHT400 – minor update to guidance
March 2023
SDLT – woodland area – whether part of grounds – residential property – The How Development
March 2023
SDLT – whether document valid – time limit for closure notice – Redmount
March 2023
SDLT – new guidance on completing paper returns
March 2023
Land transaction tax – WRA update – spring 2023
March 2023
Land transaction tax – interest rate increases from 29 March 2023
March 2023
SDLT – online and paper returns – refund applications – updated HMRC guidance
March 2023
IHT – higher interest on late payments and repayments
March 2023
Land transaction tax – higher rates – residential property
March 2023
IHT – claim to transfer unused nil rate band IHT – HMRC update form IHT402
March 2023
SDLT – fixtures and fittings – apportionment – updated HMRC guidance
March 2023
SDLT – electricity distribution network – whether residential property – Faiers v HMRC
March 2023
Land and buildings transaction tax – Scottish government seeks consultation on green freeports relief
March 2023
IHT – excepted estates – use of form IHT205
March 2023
CGT – appeal against determination of UK residence dismissed – pre SRT tests applied – Lyons
March 2023
Land Transaction Tax – higher residential rates – Hayes v Welsh Revenue Authority
March 2023
BUDGET – Capital gains tax
March 2023
CGT – negligible values – updated list to end of February 2023
March 2023
SDLT – transfer of rights – options – Court of Appeal dismisses taxpayer appeal – Fanning
March 2023
CGT – CIOT urges government to publicise annual exempt amount reduction
March 2023
SDLT – HMRC update manual
March 2023
Capital gains – HMRC update manual
March 2023
IHT – CIOT publishes IHTA 1984, s. 240 correspondence
March 2023
Freeports – SDLT relief – clarification re Scotland and Wales
March 2023
Non-resident trusts – HMRC update guidance
March 2023
CGT – private residence relief – dependent relative – updated HMRC guidance
March 2023
UK residential property sales – reporting – ICAEW notes a reporting shortcut in some cases
March 2023
IHT – form IHT400 updated
March 2023
CGT and SDLT – lease valuations – Denning – Supreme Court refuses permission to appeal
March 2023
CGT – HMRC provide paper return for UK property reporting
March 2023
Additional dwelling supplement – Revenue Scotland seeks views on proposed amendments
February 2023
HMRC publish Stamp taxes newsletter: February 2023
February 2023
SDLT – avoidance scheme ineffective – Olufote
February 2023
SDLT – land transactions – main subject matter – HMRC technical error corrected
February 2023
CGT for trusts – updated HMRC guidance
February 2023
CGT – contingent liabilities – date from which TMA 1970, s. 43 applies – updated HMRC guidance
February 2023
IHT – reversionary interest not excluded property – transfer subject to tax – Executors of Linington & Anor
February 2023
CGT – BADR – HMRC query whether taxpayers have exceeded lifetime limit
February 2023
IHT – agricultural tenancies – small change to HMRC guidance
February 2023
CGT – residential property gains – new HMRC guidance
February 2023
Scottish taxes – additional dwelling supplement consultation launched
February 2023
Scottish tax – additional dwelling supplement – claim for repayment of tax denied – taxpayer failed to sell property within 18 months – Tavendale
February 2023
The Stamp Duty Land Tax (Temporary Relief) Act 2023 receives Royal Assent
February 2023
CGT – negligible values – updated list to end of January 2023
February 2023
IHT – HMRC update guidance for new interest rates
February 2023
SDLT – relevant property not a replacement for appellant’s main residence – Cohen v HMRC
February 2023
CGT on UK property accounts – updated HMRC guidance
January 2023
CGT – absolute entitlement – part of trust fund – land in Ireland – updated HMRC guidance
January 2023
Private residence relief – part of house used for business – updated HMRC guidance
January 2023
SDLT – acquisition of flat with right to use communal garden – whether wholly residential – Sexton v HMRC