The latest data from the Office for National Statistics says there are 5.4 million households in England and Wales occupying flats, including those owned by local authorities, the Ministry of D
The capital goods scheme is all about fair play as far as input tax on major building projects is concerned.
Those following the Finance (No 2) Bill 2024 will have seen that the measures to achieve the government's policy objectives of reducing the tax attractiveness of holiday a
As the complexity of the stamp duty land tax legislation has grown, so has the number of cases heard at tribunal.
Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and commentators on the main Budget decisions.
Two capital allowances cases reported at the end of last year address technical issues that are perennially relevant for plant and machinery claims, even though few practitioners will be concer
A well-known English dictionary defines the word ‘option’ as ‘the power or right to choose’.
In the intricate realm of tax advice, one often overlooked facet is the section 198/199 election – a critical element in dealing with capital allowances within commercial property transactions
Private residence relief has been a feature of capital gains tax since the charge was introduced in the Finance Act 1965.
