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Tax weekly highlights—6 May 2021

Tax weekly highlights—6 May 2021
Published on: 06 May 2021
Published by: LexisPSL
  • Tax weekly highlights—6 May 2021
  • In this issue:
  • Stamp taxes
  • Former coach house was not suitable for use as a dwelling for SDLT purposes (Mullane v HMRC)
  • SDLT: Annuity did not prevent market value rule applying (M&M Builders v HMRC)
  • Real estate tax
  • HM Treasury launches consultation on design of new residential property developer tax
  • Taxes management and litigation
  • Court of Appeal decides HMRC’s deceit claim is time barred (IGE USA Investments LTD v Revenue and Customs Commissioners)
  • Employment taxes
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) the FTT’s decision in Mullane that a former coach house connected to the main house by a glass conservatory was not suitable for use as a dwelling, (2) the UT’s decision in M&M Builders that the market value provision applied to calculate the chargeable consideration for a transfer to a connected company in exchange for the grant of an annuity and (3) HM Treasury’s consultation on the design of the new residential property developer tax. or take a trial to read the full analysis.

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