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The Office of Tax Simplification publish second report on simplifying inheritance tax

The OTS has suggested significant inheritance tax reforms, focusing on interactions of IHT with CGT, Agricultural Property Relief and Business Property Relief, and Lifetime gifts
08 July 2019

A tax payer victory – Business Property Relief success

Having succeeded in a claim for Business Property Relief on a horse livery business at the First Tier Tribunal, Mrs Vigne’s executor has now succeeded at appeal in the Upper Tribunal.
13 December 2018

Holiday cottages tax: IHT relief not just a theory

A case this year has at long last seen HMRC lose a challenge on the availability of IHT relief on a holiday cottage business.

05 July 2018

Grazing Licences – avoiding the tax traps

Grazing licences are often used for short term occupational agreements. The content and operation of those licences must be carefully considered to make sure they are tax efficient.
22 November 2017

New reporting obligations on trustees

The amount of compliance and due diligence that trustees must comply with has grown greatly in recent years. We set out recent compliance obligations that trustees must be aware of.
24 October 2017

A cure for "subsidy addiction"?

A review of subsidies to farming post-Brexit may also result in a review of all the benefits farmers receive, including tax relief. The issues will be wider and more complicated than some may think.
21 September 2017

IHT relief on holiday cottages – only available in theory?

A First Tier Tax Tribunal case on Business Property Relief for IHT on a complex of 8 holiday cottages in Cornwall has confirmed the difficulties in securing relief on furnished holiday lets.
14 August 2017

Perfect harmony? The EU succession regulations

On 17th August 2015 new EU Succession Regulations came into force. These new regulations bind all 27 EU member states except for the UK, Ireland and Denmark so do we need to be concerned with them?
14 November 2016

Rebecca Stayton v HMRC: when can you trade in property without an intention to do so?

The First Tier Tribunal has held that it is possible to acquire and sell a property as part of a taxpayer’s trade, without that taxpayer having an intention to trade.
16 September 2016
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