Annexes, Self Contained Dwellings & MDR Multiple Dwellings Relief (“MDR”) offers relief for residential property transactions where the transaction consists of two or more self-contained dwellings – typical cases will 
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The Current Environment – Crypto & Bitcoin Taxes 2020 The end of July saw a resurgence in the value Bitcoin and other cryptocurrencies off the back of various influences including 
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Multiple Dwellings – The Current Environment We are experiencing many enquiries from individuals and businesses seeking to make claims and recover a repayment from HMRC in relation to multiple dwelling 
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A common strategy widely endorsed by professional advisers involved transferring business premises and commercial property into a pension scheme – typically a Small Self Administer Scheme (“SSAS”) or Self Invested 
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Non Resident Property Purchases – The 2% Surcharge What is the non-resident 2% surcharge? From April 2021, non-residents purchasing UK residential property will be subject an additional 2% of SDLT 
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Why are landlords looking to incorporate? The economic landscape for property investors has shifted significantly over the last five years – the introduction of higher rates of SDLT for additional 
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The High Court recently dismissed two claims for judicial review in respect of the controversial 2019 Loan Charge legislation backed by the Loan Charge Action Group (“LCAG”) and represented by 
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The Government have announced a range of measures aimed at supporting businesses during these difficult times. Regardless of this, business owners should consider steps that might help to isolate valuable 
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The Government have announced a range of measures aimed at supporting businesses during these difficult times. One key measure introduced is the business interruption loans scheme offered to SMEs. However, 
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The taxation of trusts is a particularly complex area of tax and this article is intended to provide an overview of some of the tax issues which will need to 
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