Legal News

Tax weekly highlights—29 July 2021

Published on: 29 July 2021
Published by: LexisPSL
  • Tax weekly highlights—29 July 2021
  • In this issue:
  • Taxes Management and litigation
  • Supreme Court rules in Franked Investment Income litigation (Test Claimants in the FII Group Litigation v HMRC)
  • Real estate tax
  • SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)
  • LTT: Welsh Revenue Authority publishes new guidance on non-residential and mixed use property
  • CIOT responds to residential property developer tax consultation
  • Government consults on new building safety levy
  • International
  • More...

Article summary

This week's edition of Tax weekly highlights includes: (1) the Supreme Court decision in Test Claimants in the FII Group Litigation v HMRC and (2) the FTT decision in Ladson that multiple dwellings relief did not apply to either an acquisition of land with planning permission or an acquisition of commercial buildings with planning permission where the buyer had dug bore holes. or take a trial to read the full analysis.

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