Introduction – VAT and commercial property It is worth noting that VAT and commercial property is a complex area. This article is to act as a brief summary of some 
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Property Tax: Signpost – Advice & Guides Our property tax signpost is where to find everything you need to know about property tax. Introduction – Landlords, Rental Properties, Developers & 
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Myles-Till v HMRC [2020]   In January 2017 the taxpayer acquired a property for just over £1.3m. The property was comprised of: 3 acres of land; A three-bedroom house A 
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Stamp Duty Land Tax and the Purchase of Residential Property – The Facts, New Rates & Reliefs Stamp Duty Land Tax (SDLT) is payable on the purchase of a major 
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Offshore Companies & Non-UK Resident Property Companies: Owning Commercial & Residential Property… The Forthcoming Changes April 2020. Non-UK resident companies with UK property income are subject to income tax rather 
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Letting Relief Changes – PPR relief – Private Residence Relief Deemed Occupation… Introduction As you may be aware, private residence relief is a highly attractive relief. For our full guide 
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PPR relief 18 months PPR relief 18 months – Introduction PPR (Principal Private Residence) relief is a valuable Capital Gains Tax (CGT) relief. For our full guide on PPR relief then 
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The Annual Tax on Enveloped Dwellings (ATED) was introduced to discourage the acquisition of high value residential properties through companies and other ‘non-natural persons’. When the ATED rules were introduced, 
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Private residence relief quality of occupation Introduction – private residence relief quality of occupation Private residence relief is clearly a valuable relief. Certainly, where someone has benefitted from growth in 
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Private residence relief and couples Introduction – private residence relief and couples Generally speaking, under the Self-Assessment system, husband and wife (and more recently civil partners) are treated independently for 
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