Search results
Order by most recent / most popular / relevance
Results: 1-7 of 7
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
Transfer Tax (TPO) questioned by the European courts
- Squire Sanders
- -
- European Union, Spain
- -
- January 29 2010
The Supreme Court, in its Sentence dated 23 September 2009, has referred a question for a preliminary sentence to the European Court of Justice (ECJ) in relation to the application of Article 108 of the Spanish Securities Market Act (LMV), a provision that determines the rate for the Transfer Tax (TPO) on transfers of stakes in companies whose assets are more than 50 comprised of real estate
Supreme Court, First Section (Civil). Decision 3692010 of 8 June.
- Squire Sanders
- -
- Spain
- -
- October 26 2010
In the decision analysed below, regarding the term of the leases entered into prior to 9 May 1985, pursuant to the Spanish Urban Tenancy Act of 24 November 1998 (LAU - Ley de Arrendamientos Urbanos), and where the tenant is a body corporate that cannot accredit payment of the relevant business tax (IAE), the Supreme Court upheld the ruling of the Valladolid Provincial Court that found for the eviction due to the expiry of the term of the lease of the business premises
Agricultural property relief
- Squire Sanders Hammonds
- -
- United Kingdom
- -
- November 30 2011
The Upper Tribunal has now heard the appeal of HMRC in the case of HMRC v Atkinson 2011
Agricultural property relief
- Squire Sanders
- -
- 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
Stamp duty land tax - sub sales
- Squire Sanders
- -
- United Kingdom
- -
- 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
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
Current Search
- Workarea - Commercial Property
- Workarea - Litigation
- Workarea - Corporate Tax
- Firm Name - Squire Sanders