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Stamp duty land tax scheme
  • Proskauer Rose LLP
  • United Kingdom
  • May 7 2018

The recent case of Geering and others v HMRC concerned a marketed stamp duty land tax (SDLT) avoidance scheme that relied on the sub-sale rules

SDLT update
  • Sherrards Solicitors LLP
  • United Kingdom
  • May 3 2018

Stamp Duty Land Tax (SDLT) has now become a highly complex area and requires careful consideration to ensure the rates and exclusions applied are

Land and Buildings Transaction Tax 3 yearly returns now due
  • Addleshaw Goddard LLP
  • United Kingdom
  • March 6 2018

As Land and Buildings Transaction Tax (LBTT) reaches its third birthday, tenants in Scotland need to be aware of their ongoing responsibility to

Tenant warning - LBTT three-yearly reviews
  • Womble Bond Dickinson (UK) LLP
  • United Kingdom
  • March 2 2018

On 1 April 2015, the Land and Buildings Transaction Tax ("LBTT") regime was introduced to Scotland to replace the Stamp Duty Land Tax system. One of

Pension scheme trustees - are you aware of your anti-money laundering duties?
  • Hill Dickinson LLP
  • United Kingdom
  • February 12 2018

The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017) came into force on 26 June 2017

Waking the dragon
  • Hill Dickinson LLP
  • United Kingdom
  • January 4 2018

From 1 April 2018, property transactions in Wales will be subject to the new land transaction tax (operated by the newly-created Welsh Revenue

How to help your grandchildren get onto the property ladder
  • Gateley Plc
  • United Kingdom
  • January 3 2018

Getting onto the property ladder is increasingly difficult and you may find yourself thinking about buying your grandchildren a house instead of

Summary of UK Budget highlights
  • CMS
  • United Kingdom
  • November 30 2017

The Autumn Budget contained a number of well trailed measures together with some surprises. These are the main developments we have highlighted in our

Budget analysis: What impact will the changes to personal taxation have?
  • Shepherd and Wedderburn LLP
  • United Kingdom
  • November 29 2017

At the end of the day, budgets always reflect the political climate of the country. The Chancellor is a member of a government unable to command a

Autumn Budget 2017 - tax
  • Ashfords LLP
  • United Kingdom
  • November 27 2017

In this, the second of five articles on the Autumn budget, we cover announcements relating to tax