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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.

UPDATE: 

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’.