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A lease may be granted for a fixed term (of any duration) then continue until brought to an end by notice to quit.

Background 

The Court of Appeal decision in Project Blue Limited v HMRC [2016] is an important tax case for SDLT.

Introduction

UK residential property has been a target for legislators in recent years.

Property transactions often involve the giving or receipt of consideration other than, or in addition to, money.

An undemocratic, unaccountable system run by faceless administrators, claiming to represent the people and to offer Europe’s best hope for peace, but ultimately ignoring the will of her citizens th

Events

CIOT Indirect Taxes Conference – 27 September 2016

The annual CIOT conference on Indirect Taxes will be held at the Hilton Hotel Park Lane on 27 September 2016.

“In this world nothing can be said to be certain, except death and taxes.”  Benjamin Franklin 

The current environment for owner-managed businesses is getting more and more uncertain. Old certainties, such as a company is more tax efficient than a partnership, are being eroded.

Choice of Business Vehicle

One of the most important decisions that many of us make when we start a business is the choice of vehicle through which the business should be carried on.

It has long been established that a business must pay tax on the profits of its trade and that the starting point for quantifying the taxable profits of that trade is the accounts.