SIMON AND JOANNE HOLDING V HMRC TC/2020/02201

What is an uninhabitable property? In stamp duty, there is an important difference between a dilapidated house in need of renovation and a truly uninhabitable dwelling,…

“Generous tax reliefs are available for expenditure relating to research and development (“R&D”). An additional deduction from profits is available over and above the amount of…

The Labour Government’s ‘grey belt’ redesignation of some parts of the existing green belt land in England raises some interesting tax planning questions around the taxation…