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Where has the time gone? Somewhat incredibly, it is almost exactly four years sincethe reverse charge rules for the construction industry were introduced on 1 March 2021.

Heritage property reliefs can sometimes be regarded as the poor relation of agricultural property relief and business property relief.

There was much speculation ahead of the first Labour Budget in 14 years.

A fundamental tenet of regulated emission trading schemes is that some businesses can reduce emissions at a lower cost than others, and the atmosphere is indifferent to the source of emiss

As we know, from 6 April 2025, furnished holiday let properties will, for the most part, be treated as normal property rental units. No more bells, no more whistles.

For individuals (including UK resident trustees and personal representatives) who dispose of UK property, capital gains tax can be a significant cost, especially given the substantial increase

This article supersedes a previous article published in July 2017 ‘Landlord contributions – avoiding the bear traps’.

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.

From 1 July 2024, the EU’s Carbon Border Adjustment Mechanism (CBAM) will enter its next phase, requiring exporters to EU member states to use actual embedded emissions data for the quarter fro