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2015 has been something of a year of change in the world of property tax and the Property Taxes Technical Sub-Committee has made a number of representations to HMRC and HM Treasury as a result.

The capital gains tax exemption on the disposal of a person’s only or main residence (which is in most cases automatic), had been fairly settled and subject to few changes since the consolidating T

The Principal Private Residence relief (‘PPR’) provided to individuals on the disposal of their main residence is probably the most commonly claimed and known of reliefs within the capital gains le

The Government is under increasing pressure to improve the availability and quality of housing in the UK.

The G20/OECD published its report, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments on 5 October, as part of the final package of BEPS actions.

In March 2013 the government asked the Office of Tax Simplification (OTS) to review the taxation of partnerships.

A valuation of the goodwill of a two-partner firm of chartered accountants was required in connection with the transfer of part of the business to a company.

Some of the long-held uncertainties over what income should be recognised from US limited liability companies (LLCs) for UK tax purposes, in addition with the amount of double tax relief individual

Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable. Sometimes demand seems to be high; in other years there are vacancies.

The 13 papers covering the 15 actions in the G20/OECD Base Erosion and Profit Shifting (BEPS) project were released on 5 October, shortly before a meeting of the G20 finance ministers.