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Stamp duty land tax - sub sales
- Squire Sanders
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- United Kingdom
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- October 1 2012
An arrangement exploiting the sub sale relief has been successfully challenged by HMRC in the case of Vardy Properties v HMRC TC 2242
Agricultural property relief
- Squire Sanders
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- United Kingdom
- -
- April 30 2012
The Tribunal recently considered an interesting feature of agricultural relief for inheritance tax purposes and concluded that the prevailing HMRC practice was wrong
Agricultural property relief
- Squire Sanders Hammonds
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- United Kingdom
- -
- November 30 2011
The Upper Tribunal has now heard the appeal of HMRC in the case of HMRC v Atkinson 2011
IHT business property relief
- Squire Sanders
- -
- United Kingdom
- -
- August 31 2010
The case of HMRC v Executors of the Earl of Balfour 2010 UK UT 300 has recently been heard by the Upper Tribunal
Agricultural property: APR is allowed on a vacant bungalow
- Squire Sanders
- -
- United Kingdom
- -
- March 31 2010
The Tax Tribunal has delivered a judgment in the case of Atkinson v HMRC TC 420 relating to the meaning of agricultural property for the purposes of inheritance tax
Current Search
- Workarea - Corporate Tax
- Workarea - Litigation
- Workarea - Commercial Property
- Author - Peter Vaines
- Jurisdiction - United Kingdom