Coronavirus (COVID-19) Q&As—tax

The following In-house Advisor practice note provides comprehensive and up to date legal information covering:

  • Coronavirus (COVID-19) Q&As—tax
  • Q&As

Coronavirus (COVID-19) Q&As—tax

This Practice Note contains a list of coronavirus (COVID-19) Q&As that relate to tax matters.

Q&As

Q&ASummary
Where multiple dwellings relief and subsidiary dwellings relief have been applied, and because of the coronavirus (COVID-19) increase to the nil rate band, the amount of stamp duty land tax (SDLT) due is £0, will a buyer still be required to pay 1% of the consideration as SDLT?This Q&A considers the interaction between the various rates of stamp duty land tax, in particular the rates for multiple dwellings relief and the temporary residential increase to the nil rate band in response to the coronavirus pandemic.
Can the sole director of a limited company be responsible for the company’s unpaid tax debts? If the sole director dies intestate, will their personal representative(s) become liable for these debts?This Q&A is about the liability of a director, and of a director's personal representatives, for a company's unpaid tax debts.
X, who owns a plot of land, is granting an easement to Y, who owns some adjoining land, in return for payment. X wishes to charge VAT on the consideration on the basis that X has opted to tax X’s land. What reassurances should Y seek that the VAT is correctly charged?This Q&A considers the VAT treatment of easements.
What is the time limit for appealing against a

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