News
Tax and Financial Planning
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The basis on which stamp duty is charged is being changed in a move that will benefit most purchasers of property. The old system applied a single rate of...
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From 3 December 2014, a surviving spouse or civil partner will ‘inherit’ the ISA allowance of their deceased spouse or partner. The move, announced in the Chancellor’s Autumn Statement,...
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When a mother and son from a village near Barnsley sold their property (a house plus adjoining commercial buildings and land), the apportionment of the sale proceeds was crucial in...
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The importance of considering the fine details of proposed arrangements was sharply illustrated in a recent case in which the High Court accepted a claim by HM Revenue and Customs...
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When an employee who left his employer prematurely was forced to repay part of a bonus he had been awarded, the refusal of HM Revenue and Customs (HMRC) to regard...
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The changes to the ‘deemed occupation’ period for the granting of private residence relief (PRR) have been well reported and apply to exchanges of contracts on residential properties after 5...
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