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When is a house not a home?

Whether a property is residential or commercial for the purposes of Capital Gains Tax (CGT) has an impact on both the timing of the tax due on its disposal and the rate at which it is charged. In ...

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Coronavirus extension granted to claim 3% SDLT relief on replacement of main home

When purchasing a second home, owners are compelled to pay an additional 3% stamp duty land tax (SDLT) on top of the normal SDLT rates applicable to their homes. If however, the second property ...

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Significant changes to taxation of gains on sale of UK property

Finance Bill 2019-20 confirms expected changes to Private Residence Relief and lettings relief

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Changes for Non-Resident Investors in UK Land

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