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Latest Articles
Consideration of residential vs non-residential property for Stamp Duty Land Tax purposes
The First-tier Tribunal (FTT) upheld an appeal that a property was a mixture of residential and non-residential property for the ...
Double taxation jeopardy: Did you loosen your ties to the UK sufficiently?
The Upper Tribunal (UT) heard an appeal regarding the residence status of a taxpayer and whether the person was non-resident ...
Confiscation orders and beneficial ownership – yes, they can be subject to estoppel
The High Court heard a case on beneficial ownership of a property which was subject to a confiscation order under ...
Arrangements to reduce structural complexity are a tax mitigation and can lead to Stamp Duty Land Tax group relief
The First-tier Tribunal (FTT) ruled that arrangements involving the removal of properties from one company to distribute an interest in ...