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Property Investments


13 March 2024
CGT on property sales & EIS investments - a case study
The CGT on the sale of a UK residential property, by a UK resident, which must be paid within 60 days of completion of the contract. This needs to be taken into account when making EIS investments to defer the payment of CGT

12 March 2024
Stamp Duty Land Tax - changes to the rules for claiming first-time buyers' relief
Changes to the rules for claiming first-time buyers’ relief where a new lease is granted through a nominee or bare trustee. This measure also makes changes to the definition of first-time buyer for the purposes of the relief

08 March 2024
SDLT - the ending of Multiple Dwellings Relief
The consultation outcome on Stamp Duty Land Tax; mixed-property purchases and Multiple Dwellings Relief

04 March 2024
House price growth increases in February
Nationwide’s latest monthly house price index. It shows that annual house price growth returned to positive territory for first time in over a year in February and that house prices rose month on month in February

26 February 2024
CGT on UK property - a few quite interesting points
Taxpayers who have sold a property, which was not their main residence, must file a capital gains tax (CGT) return within 60 days of completion if a chargeable gain arises. However, there are some interesting rules that could catch taxpayers out

19 February 2024
Self-assessment statistics highlight the need for software under MTD
HMRC statistics, which show that only almost 60% of self-assessment return filings made during the past tax year were by agents

07 February 2024
House price growth increases in January
Nationwide’s latest monthly house price index. It shows that, whilst property values were up in January, they were down 0.2% year-on-year. However, this was the strongest outturn since January 2023

02 February 2024
Scottish Land and Buildings Transaction Tax - changes to the Additional Dwelling Supplement
The Scottish Government’s changes to the operation of the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS)

12 January 2024
CGT on a property disposal - a case where payment for renovation help was not deductible
A FTT case concerning the deductibility, for capital gains tax purposes, of certain sums paid in relation to the purchase, renovation and later disposal of a residential property

09 January 2024
Government consultation on transparency of land ownership involving trusts
The Government’s consultation on the transparency of land ownership when trusts are involved in the ownership structure. It seeks views on the extent to which information about trusts that own land should be made publicly available

05 January 2024
House price growth unchanged in December, but it was still down year-on-year
Nationwide’s latest monthly house price index. It shows that, whilst property values were unchanged in December, they were down 1.8% year-on-year, leaving them almost 4.5% below the all-time high recorded in late summer 2022

04 January 2024
Property CGT case where a separated taxpayer was not liable for CGT on joint property
A FTT case where it was found that a taxpayer who separated from her husband no longer held any beneficial interest in the pair’s joint property. Why paperwork is key

29 December 2023
House prices in 2024
The Nationwide’s latest House Price Review and Forecast: Rapid rebound in house prices unlikely in 2024. House prices to see low single digit decline or remain broadly flat in 2024

22 December 2023
Property CGT case lost by taxpayer at FTT
A FTT decision, in which a taxpayer lost their appeal after a judge discovered the nine cases the taxpayer cited in her defence didn’t exist and had been generated by an artificial intelligence-powered chatbot

12 December 2023
Case won by taxpayer at FTT re a series of renovated properties
A FTT decision, which overturned income tax and CGT charges on three renovations in five years

05 December 2023
House price growth increased slightly in November, but it was still down year-on-year
Nationwide’s latest monthly house price index. It shows that, whilst property values increased in November, they were down 2% year-on-year. Annual growth remains weak, but is the strongest since Feb 2023

29 November 2023
Annual Tax on Enveloped Dwellings (ATED)
2023/24 charges for the annual tax on enveloped dwellings 2023/24 charges for the annual tax on enveloped dwellings

29 November 2023
Leasehold reforms - an update
The Leasehold and Freehold Reform Bill, which was introduced to Parliament on 27 November 2023

24 November 2023
Government confirm amendments to the tax rules applying to Real Estate Investment Trusts (REITs)
Legislation to implement changes to the REIT regime, published in draft in July, which it was confirmed in the Autumn Statement will be included in Autumn Finance Bill

09 November 2023
Leasehold reforms announced in the King's Speech
The Leasehold and Freehold Reform Bill and what changes it is intended to deliver

02 November 2023
House price growth increased in October, but it was down year-on-year
Nationwide’s latest monthly house price index. It shows that, whilst property values increased in October, they were down 3.3% year-on-year. This decrease was, however, smaller than September’s year-on-year fall which was 5.3%

01 November 2023
Property rental income - latest statistics
Official statistics on income and expenses from renting property from HMRC’s income tax self-assessment returns data

27 October 2023
Property funds - closures and gatings returns
Property funds, which are back in the news, with closures and dealing suspensions reappearing

12 October 2023
CGT on UK property - an update on paper returns
HMRC’s update on the use of paper returns for taxpayers who have sold a property which was not their main residence, who must file a capital gains tax (CGT) return within 60 days of completion if a chargeable gain arises

11 October 2023
House price growth remained weak in September
Nationwide’s latest monthly house price index. It shows property values were down 5.3% year-on-year in September. This was the same as August’s year-on-year fall which was also 5.3%

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